Service
Provider to slop accessing and/or using
certain Optional Software (unless Optional
Software has already been remotely removed
from the IT Service Provider equipment ... software and Optional
Software. The IT Service Provider shall co-
operate with S111 in carrying out such audit.
ARTICLE 5. INDEMNITY.
5.2.1. By SITI.
SITI
observed from the audited accounts of the assessee company that it has three
segments viz BPO, Software Development and Support Sales. The segment result relating ... following reasons :-
(a) Segmental produced is not part of the audited financial statements adopted by the
members.
(b) Simply producing the certificate for making segmental
software development services at Rs.4829.57 millions.
No doubt, the comparable company is engaged in software
development services but it is also a software ... software services, export and revenue from
subscription, development of software product qua which no
segmental disclosure have been made by the company in its
audited
assessee.
26. Ld. DRP held that this company is in software development, passed the
employee cost filter, there is no evidence of increase in margin ... engineering design services and expanded its foray of services to add software
service capabilities and as per page 53 of annual report, segment wise breakup
engaged
in the sale of software products. In assessee's case, the company is
undertaking software development which is more of an event
constituting ... record. This company is engaged in two business
segments, namely, software development services and software products.
However, separate segmental data with respect to business segment
noted from the TP study and the audited account that the assessee
was maintaining separate audited segmental accounts for
subscription/distribution business, advertisement sale business ... report had merged two audited separate business
19 ITA No. 2059/Del/2012
ITA No. 3457/Del/2013
ESPN Software India Ltd.
segment
record shows that a software was prepared by engaging
an independent firm. The aforesaid software was then sent
for audit to find ... directly involved, rather, they
got the software prepared from an independent firm
followed by an audit report and lastly, it involved an
independent Department
registered with District Industries Centre, Dehra
Dun and Software Technology Parks of India, Dehradun.
7. Audit Report u/s 80IC on Form 10CCB, has already ... such as website of the appellant
company, Form No. 3CD of the Audit Report of the relevant
financial year, website of the Ministry of Corporate
Service Provider to slop accessing
and/or using certain Optional Software (unless Optional Software has
already been remotely removed from the IT Service Provider equipment ... software and Optional Software. The IT Service Provider shall co-
12
Shell International Techonology
International BV.
operate with S111 in carrying out such audit.
ARTICLE
software services and product development from its SEEPZ and STP units. The profit declared by the appellant consisted of earnings from these activities. The software ... audit report. The percentage of profit earned from the software activities, etc., as found mentioned by the AO in p. 11 of his assessment order
