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1 - 2 of 2 (0.23 seconds)Osi Systems Private Limited, Hyderabad vs Dy. Commissioner Of Income Tax , ... on 18 November, 2020
13. We have heard the rival contention and also gone through the
record in light of the submissions made by either side. We have gone
through the prospectus and we are of the view that, the reliance of the
assessee on the prospectus, does not establish that the MPS itself is
engaged in high-end service provision. We have also gone through the
Page Nos. 738, 739 and 754 of the paper book which form part of annual
report of MPS and found that MPS it is not engaged in Content
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ITA No. 194/Hyd/2023
Development or high-end services. Further, we have also gone through
the decision of this Tribunal in the case of OSI Systems Private Limited
vs. Dy. Commissioner of Income Tax (supra), wherein at Paragraphs 16
to 18, the Tribunal has held as under:
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