Cybercom Datamatics Information Solutio ns Ltd.
2. Mindtree Ltd.
3. Persistent Systems Ltd.
4. Tata Elxsi Ltd.
5. Comviva Technologies Ltd.
8. Heard the arguments ... assessee
company is functionally similar comparable to M/s Mindtree Ltd.
Persistent Systems Ltd.
22. The Revenue held that this is functionally comparable
Elxsi Limited
vii. Thirdware Solutions Limited
viii. Evoke Technologies Limited-
ix. Persistent Systems Limited
3. That the assessing officer erred on facts ... Aptiv Components India P. Ltd
9. Mindtree Limited 13.92% 7.24%
10. Persistent Systems Ltd. 29.02% 25.89%
11. RS Software (India) Ltd. 10.18% 8.91%
12. Sasken
ICRA Techno Analytics Ltd.;
b) Kals Information System Ltd.;
c) Persistent Systems Ltd.;
d) Tata Elxsi;
9
ITA Nos. 6123, & 6249/Del./2018 ... decision of learned Commissioner
(Appeals).
23. Next comparable in dispute is Persistent System Ltd.
24. Learned Commissioner (Appeals) has excluded this company
primarily
2019
urgency had been established to follow a prolonged and persistent system of
accepting and repaying loans only in cash, penalty order passed under
section
also the principle of
accountancy, when the assessee is following mercantile system of
accounting, deduction for liability can be allowed only when the year ... particular system which is not as per the
provision of accountancy and not as per the provisions of law cannot
be allowed to persist
same to the assessee. Further he observed
that there is persistent risk of violation of copyright of
software product and unauthorized use of copies ... referred to case against the particular person filed by
Adobe Systems, Inc. & Ors. The Ld. CIT(A) hypothesized
that Adobe Systems
same to the assessee. Further he observed that there is persistent risk of
violation of copyright of software product and unauthorized use of copies ... referred to case against the
particular person filed by Adobe Systems, Inc. & Ors. The Ld. CIT(A) hypothesized that
Adobe Systems
same to the
assessee. Further he observed that there is persistent risk of
violation of copyright of software product and unauthorized
use of copies ... referred to case against the particular person
filed by Adobe Systems, Inc. & Ors. The Ld. CIT(A)
hypothesized that Adobe Systems
Ess (Formerly Knwon As Espn Star ... vs Acit, Circle- 1(2)(2), International ... on 21
Hcl (Brazil) Technologies Da ... vs Acit Circle -2(1)(1) International ... on 20 December, 2023
