Infosys BPO Limited as
comparable company while computing the ALP for the ITeS
Services.
4.2 On the issue of Segmental margins to be considered ... services of M/s
Microland is that it engaged in ITeS and Infrastructure management.
Infrastructure management services of Microland include cloud
computing solutions, application management
income from core comparable activity,
the ld. DR objected to compute the margins at segmental level.
10.4 We heard the rival submissions and gone through ... services of M/s Microland is that it
engaged in ITeS and Infrastructure management. Infrastructure management
services of Microland include cloud computing solutions, application
management
software engineering, digital product engineering, cloud
engineering);
Technology services (which are in the field of cybersecurity, data analytics, cloud
enablement, artificial intelligence, machine learning engineering ... ranges from,
Healthcare services (Revenue cycle management, patient scheduling to
claims and billing using AI enhanced services, Safety Data Sheet services for
global chemical compliance
Limited Vs DCIT (ITA No. 1180/Bang/2011
6. Polaris Consulting & Services Ltd vs DCIT AY 2007-08 (ITA No. 447/Mds/2016 ... more advance in the field of software (i.e. AI and
Cloud computing) and as such it is not similar to the business model
clear that the
services provided is in the nature of transfer of right to use a computer
software, including granting of license which ... solely in
connection with the Indix Data services. From a combined understanding
of the assessee's services, as per agreement between the parties
Radiance Realty Developers India ... vs Dcit Central Circle 2(1), Chennai on 2 May, 2025
Zf Commercial Vehicle Control Systems ... vs Dcit Corporate Circle 3(1), Chennai on 6 June
Zf Commercial Vehicle Control Systems ... vs Dcit, Corporate Circle-3(1),, Chennai on 6 June
Sirius Shipping Co. Ltd. vs Assistant Commissioner on 25 April, 2001
Equivalent citations: [2002]257ITR38
Assistant Commissioner Of Income Tax, ... vs Bahwan Cybertek Pvt Ltd, Chennai on 21 November, 2025
