Technologies Ltd. (Seg.) 113.49
20. R Systems International Ltd (Seg) 20.18
21. Spanco Ltd. (Seg.) (earlier known as 25.81
Spanco Telesystems & Solution
left with three
comparable cases, being GTL Limited, Saffron Global and Spanco
Telesystems with the PLI of 22.13%, (-) 8.85% and 19.59% respectively.
He also conducted ... Ultramarine Pig. 23.32
7 GTL Limited 22.13
8 Saffron Global -8.85
9 Spanco Telesystems 19.59
Mean 15.49%
3.4 Finally, it has been mentioned that
excluded on ground of outsourcing its work then Cosmic Global and Spanco
are also liable to exclude. However, to counter this argument ... taxpayer contended that even exclusion of Cosmic and Spanco will not
cause prejudice to the taxpayer in any manner. In these circumstances
treating two
more companies as comparable, namely, CS Software Enterprises Ltd.
and Spanco Telesystems and Solutions Ltd. The Revenue is aggrieved
against the above alterations ... including two companies in
the list, namely, CS Software Enterprises Ltd. and Spanco Telesystems
and Solutions Ltd.
5.1. Before embarking upon the comparability or otherwise
Infosys BPO 20.03
15. I-Service India Private Limited 9.73
16. Spanco Limited (Seg.) 8.94
17. Acropetal Technologies Ltd. (Seg.) 35.30
18. Wipro
Infosys BPO 20.03
15 i-service India Private Limited 9.73
16 Spanco Limited (Seg) 8.94
17 Acropetal Technologies Limited 35.30
18 Wipro
Technologies Ltd. 106.82
13 R Systems International Ltd. (seg) 4.3
14 Spanco Telesystems and Solutions Ltd. 8.94
15 Triton Corp. Ltd. 23.5
Average
included since it is
functionally similar and M/s Spanco Ltd. (BPO Seg) also to be
10 ITA No. 1423/Del/2014
GE India Business
Limited 17.85 96.66
18 R System International Ltd(seg) 21.33 4.30
19 Spanco Ltd (seg) 41.70 8.94
20 Wipro BPO 1, 158.80 30.13
Arithmetical Mean
India) ltd. 9 8 4 4 324.2 2
3
Spanco
