swami and
others. It was argued that the evidence, such as transcripts of post incident conversations,
letters said to have been recovered from Savita ... that no authorization of the competent authority or court was
obtained; the transcript sought to be produced and relied upon did not show that
that this
conversation was recorded on the voice recording system and a transcript of
the same was subsequently handed over to the police.
16. According ... remember
the details of these conversations, he claimed that the transcripts of the same
were handed over by him to the police
Rapid Care Transcription P. Ltd vs The Income Tax Officer on 22 December, 2017
Author: T.S.Sivagnanam
Bench: T.S.Sivagnanam
IN THE HIGH ... Rapid Care Transcription P. Ltd.,
Rep.by its Director: V.Venkatasubramanian
Old No.21, New No.41, VLV Complex
Mount Road, Little Mount, Saidapet,
Chennai
from the comparables while computing the ALP, holding that it provides
medical transcription services, which is not comparable to ITeS Service
Provider. The relevant portions ... functionally dissimilar to the assessee company as this
company was providing medical transcription service. We ITA
6690/Del/2016 Assessment year 2012-13 find that
services as well as
provision of software services and in providing Medical Transcription and
Medical Coding services as well as legal process outsourcing services ... computer software and since the company is engaged in provision of
medical transcription activity it is acceptable as a comparable while
applying TNMM which requires
ORDER
Alongwith the appeal, an application for placing on
record true transcript of the CD, containing the communication between the
Sales Executive and the complainant ... further submitted that he be
allowed to place on record, the true transcript of the CD, containing the
communication, between the Sales Executive
prosecution to produce the original tapes to find the correctness of the transcript but Ms. Dubey has not doubted the authenticity of the transcript. After ... respondents was not able to point out that audio and video tapes, transcription whereof had been produced before the IO, were such as might have
lastly, there are
no segmental details. This company is into medical transcription,
medical billing, medical coding, claims processing and software
development implementation services ... management, which is pre-dominantly under ITES. The entire
functions of medical transcription, coding billing and collection
is one complete segment and all these various
news programme dated 13.01.2015
and has only filed the transcript cannot be made a ground for
denying the application filed by the plaintiff. The purpose ... irrelevant as to who has produced the original documents. The
authenticity of transcript and the copy of the article filed by the
plaintiff can very
election petition as a copy of the VHS cassette and its transcript alongwith the petition was not furnished to him. The respondent has alleged ... which is produced as Item 12 in the affidavit of documents. The transcripts of the speeches have also been produced according to the learned Counsel