"This 1000+ pages unique book from Taxsutra is a sincere attempt to track transfer pricing [TP) dispute in India with regard to comparables pertaining to IT & ITeS sector. Taxsutra’ s experienced editorial team, based on review of judicial rulings, discussion with various professionals and Revenue Officers has handpicked 80 companies in the IT & ITeS sector in this first edition
of the book. The reader, for each company, would get relevant business, financial and judicial information relevant for TP benchmarking."
"Foreword v
Foreword vii
About Taxsutra ix
Preface xi
Acknowledgment xiii
Note for readers on how the book has been structured & compiled xv
Abbreviation xix
Table of Cases xxv
1 Accel Transmatic Limited (ACCEL) 1
2 Accentia Technologies Limited (Accentia) 17
3 Ace Software Exports Limited (ACE) 32
4 Acropetal Technologies Limited (ATL) 42
5 Aftek Limited (Aftek) 57
6 Akshay Software Technologies Ltd. (Akshay) 72
7 Allied Digital Services Limited (Allied Digital) 81
8 Allsec Technologies Limited (Allsec) 99
9 Avani Cimcon Technologies Limited (Avani) 112
10 AXIS IT & T Limited (Axis) 122
11 Bells Softech Limited (Bells) 135
12 Bodhtree Consulting Limited (BCL) 143
13 Caliber Point Business Solutions Limited (Caliber Point) 155
14 Cameo Corporate Services Limited (Cameo) 167
15 Celestial Biolabs Limited (CBL) 177
16 CG Vak Software and Exports Limited (CG Vak) 190
17 CMC Limited (CMC) 202
18 Compucom Software Limited (CL) 222
19 Cosmic Global Limited (Cosmic) 237
20 Cranes Software International Limited (CSIL) 247
21 CSS Technergy Limited (‘CSS’) 265
22 Datamatic Financial Services Limited (DFSL) 278
23 Datamatics Global Services Limited (DGSL) 288
24 eClerx Services Limited (eClerx) 303
25 Exensys Software Solutions Limited (Exensys) 320
26 FCS Software Solutions Limited (‘FCS’) 333
27 Firstsource Solutions Limited (Firstsource) 346
28 GDA Technologies Limited (‘GDA’) 362
29 Genesys International Corporation Limited (Genesys) 372
30 Geometric Limited (Geometric) 386
31 Goldstone Technologies Limited (GTL) 399
32 Helios & Matheson Information Technology Limited (Helios) 412
33 ICSA (India) Limited (ICSA) 425
34 iGate Global Solutions Limited (iGate) 439
35 In House Productions Limited (In House) 451
36 Informed Technologies India Limited (ITIL) 463
37 Infosys BPO Limited (Infosys BPO) 476
38 Infosys Limited (Infosys) 498
39 Infotech Enterprises Limited (Infotech) 517
40 Intertec Technologies Limited (ITL) 531
41 Jeevan Scientific Technology Limited (Jeevan) 539
42 Jindal Intellicom Private Limited (Jindal) 551
43 KALS Information Systems Limited (KALS) 562
44 Lucid Software Limited (Lucid) 575
45 Mastek Limited (Mastek) 585
46 Maximaa Systems Limited (‘Maximaa’) 597
47 MCS Limited (MCS) 610
48 Megasoft Limited (Megasoft) 625
49 Melstar Information Technologies Limited (Melstar) 641
50 Microland Limited (Microland) 653
51 Mindtree Limited (Mindtree) 664
52 MOLD-TEK Technologies Limited (MTTL) 682
53 NIIT SmartServe Limited (NIIT) 697
54 Omni AX’s Software Limited (Omni) 706
55 Optimus Global Services Limited (Optimus) 717
56 Persistent Systems Limited (PSL) 725
57 Professional Management Consultants Limited (Professional) 741
58 Quinnox Consultancy Services Limited (Quinnox) 749
59 Quintegra Solutions Limited (QSL) 758
60 R Systems International Limited (R Systems) 772
61 RS Software (India) Limited (RS) 796
62 Sankhya Infotech Limited (SIL) 808
63 Sasken Communication Technologies Limited (Sasken) 820
64 Shreejal Info Hubs Ltd (Shreejal) 833
65 SoftSol India Limited (SoftSol) 840
66 Sparsh BPO Services Limited (Sparsh) 851
67 Synfosys Business Solutions Limited (Synfosys) 867
68 Tata Elxsi Limited (TEL) 877
69 TSR Darashaw Limited (TSR) 893
70 Techprocess Payment Services Limited (‘Techprocess’) 903
71 Tera Software Limited (TSL) 914
72 Thinksoft Global Services Limited (Thinksoft) 927
73 Thirdware Solutions Limited (Thirdware) 938
74 Ultramarine & Pigments Ltd (Ultramarine) 950
75 Vakrangee Softwares Limited (Vakrangee) 967
76 Vedavaag Systems Limited (Vedavaag) 979
77 Visesh Infotecnics Limited (Visesh) 988
78 Visu International Limited (VISU) 1005
79 VJIL Consulting Limited (VJIL) 1018
80 Wipro Limited (Wipro) 1028
81 Supplementary Chapter 1047
Experts’ Pick on Transfer Pricing benchmarking issues 1051
Judicial Analysis - comparability and margin computation issues 1062
Finance Bill, 2014 & Transfer Pricing Law 1078
Relevant Provisions from the Income Tax Act, 1961 Relating to Law on
Transfer Pricing 1081
Relevant Provisions of the Income Tax Rules, 1962 Relating to Law on
Transfer Pricing 1094"
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