2023 (3) TMI 1468

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....er : Mr. Tarun Gulati, Senior Advocate with Ishita Farsaiya, Mr. Aproov Shukla and Mr. Kumar Sabhav, Advs. For the Respondents : Mr. Kunal Sharma, Sr. Standing Counsel.  ORDER [Physical Hearing/Hybrid Hearing (as per request)] CM APPL. 13154/2023 1. Allowed, subject to the petitioner filing legible copies of the annexures, at least three days before the next date of hearing. W.P.(C) ....

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....es are outsourced backend support work, qua which, the petitioner makes them a payment, with an arm's length mark up. 9. Mr Tarun Gulati, learned senior counsel, who appears on behalf of the petitioner, says that insofar as the petitioner is concerned, since it is the head-entity for the group, it has procured multiple licences for software programmes from third parties, such as Microsoft and Ado....