record as defined in clause (t) of section 2 of the Information Technology Act, 2000; (42) "drawback" in relation to any goods manufactured in India
comparables only:
A. Accentia Technologies Ltd.
B. Coral Hub (earlier Vishal Information Technologies Ltd.)
C. Eclerx Services Ltd.
6. The learned Authorized Representative submitted that ... Paperbook].
(B)Coral hub ( Previously known as Vishal Information
Technologies Ltd.)
6.2 The learned Authorized Representative requested for rejection of
the comparable
also relied upon a document issued by
the Department of Information Technology (IT.), Govt. of
India to canvass the view that for the IT. Sector ... also
include companies operating in manufacturing and service
sectors which use information technology and information
17 ITA No. 5856/Del/2011
Appellant.
7. erred in considering Coral Hub(earlier known as Vishal
information Technology Limited), as a comparable
disregarding the fact that the company has very ... other
information available in public domain of the aforesaid comparable,
viz. Coral Hub Limited (earlier known as Vishal Information
Technology Limited) therein revealed that
providing
contract software development services (SWD services for short) and
Information Technology enabled services ('ITE services' for short) to
Thomson Financial ... Helios and Matheson Information Technology Ltd
9 iGate Global Solutions Ltd
10 Infosys Technologies
11 Ishir Infotech Ltd
12 KALS Information Systems
arriving at the final set
of comparable companies
(d) Including Vishal Information
Technologies Ltd as a comparable ignoring the
fact that the business model ... assessee is in appeal against the inclusion of Vishal
Information Technology Ltd., as it is the case of the assessee that it is
functionally dissimilar
flexible, scalable and technologically innovative
approach to delivering data centre and related computing
services and not any technology/ infrastructure/application
technology ... Group with the technology in the form of datacentre,
infrastructure, connectivity and application technology, rather it
has used such technology and infrastructure
matter on 04.05.2017 by calling upon the Ministry of Electronics and
Information Technology (Meity) to take immediate action to ban the game and
its spread ... necessary to have a brief look at the
legal architecture. The Information Technology Act, 2000 enacted by the
Parliament was more to legally recognize
Crime No.1 of
2005, under sec. 65 of the Information Technology Act r/w 408 of IPC .
http://www.judis.nic.in
3
Subsequently ... petitioners submits that as per
Section 65 of the Information Technology Act, the computer source
code is required to be kept or maintained for time
Crime No.1 of
2005, under sec. 65 of the Information Technology Act r/w 408 of IPC .
http://www.judis.nic.in
3
Subsequently ... petitioners submits that as per
Section 65 of the Information Technology Act, the computer source
code is required to be kept or maintained for time