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Case Law Details

Case Name : Evalueserve.com Pvt. Ltd. Vs DCIT (ITAT Delhi)
Related Assessment Year : 2012-13
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Evalueserve.com Pvt. Ltd. Vs DCIT (ITAT Delhi)

We find that TCS E-serve Ltd. like Infosys BPO is a giant company which has high brand value and intangibles and in terms of risk profile, skill, nature of service, revenue etc. this comparable has been rejected in various judicial rulings. The turnover of TCS is more than Rs. 1578 crore and this company is having huge assets and is under taking high risk which have direct impact on turnover and in profitability. If a company is having huge asset base, brand value, goodw

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