a.  Change in accounting policy
 
 Presentation and disclosure of financial statements
 
 During the year ended March 31, 2012, the revised Schedule VI notified
 under the Companies Act 1956, has become applicable to the Company, for
 preparation and presentation of its financial statements. The adoption
 of revised Schedule VI does not impact recognition and measurement
 principles followed for preparation of financial statements. However,
 it has significant impact on presentation and disclosures made in the
 financial statements.
 
 The Company has also reclassified the previous year figures in
 accordance with the requirements applicable in the current year.
 
 b.  Use of estimates
 
 The preparation of financial statements in conformity with Indian GAAP
 requires the management to make judgments, estimates and assumptions
 that affect the reported amounts of revenues, expenses, assets and
 liabilities and the disclosure of contingent liabilities, at the end of
 the reporting period. Although these estimates are based on the
 management''s best knowledge of current events and actions, uncertainty
 about these assumptions and estimates could result in the outcomes
 requiring a material adjustment to the carrying amounts of assets or
 liabilities in future periods.
 
 c.  Tangible fixed assets
 
 Fixed assets are stated at cost, net of accumulated depreciation and
 accumulated impairment losses, if any. The .  cost comprises purchase
 price, borrowing costs if capitalization criteria are met and directly
 attributable cost of bringing the asset to its working condition for
 the intended use. Any trade discounts and rebates are deducted in
 arriving at the purchase price.
 
 Subsequent expenditure related to an item of fixed asset is added to
 its book value only if it increases the future benefits from the
 existing asset beyond its previously assessed standard of performance.
 All other expenses on existing fixed assets, including day-to-day
 repair and maintenance expenditure and cost of replacing parts, are
 charged to the statement of profit and loss for the period during which
 such expenses are incurred.
 
 d.  Depreciation on tangible fixed assets
 
 Depreciation on fixed assets is calculated on a straight-line basis
 using the rates prescribed under the Schedule XIV to the Companies Act,
 1956. The Company has used the following rates to provide depreciation
 on its fixed assets.
 
 Rates (SLM)
 
 Buildings                     - 1.63%
 
 Plant and equipment           - 10.34%
 
 Furniture and fixtures        - 6.33%
 
 Vehicles                      - 9.50%
 
 Office Equipments             - 16.21%
 
 e.  Impairment of assets
 
 The carrying amounts of assets are reviewed at each balance sheet date,
 if there is any indication of impairment based on internal/external
 factors. An asset is impaired when the carrying amount of asset exceeds
 the recoverable amount. An impairment loss is charged to the profit and
 loss account in the year in which asset is identified as impaired. 
 f.  Government grants and subsidies
 
 Grants and subsidies from the government are recognized when there is
 reasonable assurance that (i) the Company will comply with the
 conditions attached to them, and (ii) the grant/subsidy will be
 received.
 
 g.  Investments
 
 Investments, which are readily realizable and intended to be held for
 not more than one year from the date on which such investments are
 made, are classified as current investments. All other investments are
 classified as long- term investments. Investments in subsidiaries are
 classified as long-term investments and are stated at cost, i. Employee
 benefits
 
 As per the practice consistently followed, leave encashment is
 accounted for as and when paid. In view of the management, most of the
 employees have already utilized balance of leave in their account
 therefore there is no material amount of leave encashment payable at
 the year end. Since, none of the employees have put in specified period
 of service; no provision for gratuity is made.
 
 The Company makes provident fund contribution to defined contribution
 plans. These comprise defined contribution to Employees Provident Fund
 and are reported as expenses during the period under which the
 qualifying employee performs the service.
 
 j. Revenue Recognition
 
 Revenues from Business Process Outsourcing (BPO) / Information
 Technology Enabled Services are recognized as the related services are
 rendered and recorded at relevant exchange rate prevailing on the date
 of transaction.  Revenue from Infrastructure activities are recognized
 when the related work completed, k. Taxes on Income
 
 Tax expense comprises current and deferred tax. Current income-tax is
 measured at the amount expected to be paid to the tax authorities in
 accordance with the Income-tax Act, 1961 enacted in India and tax laws
 prevailing in the respective tax jurisdictions where the Company
 operates.
 
 Deferred income taxes reflect the impact of timing differences between
 taxable income and accounting income originating during the current
 year and reversal of timing differences for the earlier years. Deferred
 tax is measured using the tax rates and the tax laws enacted or
 substantively enacted at the reporting date.
 
 Minimum alternate tax (MAT) paid in a year is charged to the statement
 of profit and loss as current tax. The Company recognizes MAT credit
 available as an asset only to the extent that there is convincing
 evidence that the Company will pay normal income tax during the
 specified period, i.e., the period for which MAT credit is allowed to
 be carried forward. In the year in which the Company recognizes MAT
 credit as an asset in accordance with the Guidance Note on Accounting
 for Credit Available in respect of Minimum Alternative Tax under the
 Income-tax Act, 1961, the said asset is created by way of credit to the
 statement of profit and loss and shown as MAT Credit Entitlement.
 The Company reviews the MAT credit entitlement asset at each
 reporting date and writes down the asset to the extent the Company does
 not have convincing evidence that it will pay normal tax during the
 specified period.
 
 I. Foreign Currency Transactions
 
 Income and Expenses in foreign currencies are converted at exchange
 rates prevailing on the date of transaction.  Foreign currency monetary
 assets and liabilities are translated at the exchange rate prevailing
 on the balance sheet date. Exchange difference gain/(loss) is
 recognized in the profit and loss account. Premium or discount on
 forward exchange contracts are amortized and recognized in the profit
 and loss account.
 
 m. Borrowing Cost
 
 Borrowing cost that are attributable to the acquisition or construction
 of qualifying assets are capitalized as part of the cost of such
 assets. A qualifying assets is one that necessarily takes substantial
 period of time to get ready for intended use. All other borrowing costs
 are charged to Revenue, 
 
 n. Service Tax
 
 Service Tax is recognized on the basis of both, payments made in
 respect of service taken from professional and others and service
 rendered by the company for BPO related service, where applicable.
 
 o. Segment reporting
 
 Identification of segments
 
 The Company''s operating businesses are organized and managed separately
 according to the nature of business and services provided, with each
 segment representing a strategic business unit.
 
 Allocation of common costs
 
 Common allocable costs are allocated to each segment according to the
 relative contribution of each segment to the total common costs.
 
 Unallocated items
 
 Unallocated items include general corporate income and expense items
 which are not allocated to any business segment.  
 
 Segment accounting policies
 
 The Company prepares its segment information in conformity with the
 accounting policies adopted for preparing and presenting the financial
 statements of the Company as a whole.
 
 p. Earnings Per Share
 
 Basic earnings per share are calculated by dividing the net profit or
 loss for the period attributable to equity shareholders by the weighted
 average number of equity shares outstanding during the period.
 
 For the purpose of calculating diluted earnings per share, the net
 profit or loss for the period attributable to equity shareholders and
 the weighted average number of shares outstanding during the period are
 adjusted for the effects of all dilutive potential equity shares, q.
 Provisions
 
 A provision is recognized when the Company has a present obligation as
 a result of past event, it is probable that an outflow of resources
 embodying economic benefits will be required to settle the obligation
 and a reliable estimate can be made of the amount of the obligation, r.
 Contingent liabilities
 
 A contingent liability is a possible obligation that arises from past
 events whose existence will be confirmed by the occurrence or
 non-occurrence of one or more uncertain future events beyond the
 control of the Company or a present obligation that is not recognized
 because it is not probable that an outflow of resources will be
 required to settle the obligation. A contingent liability also arises
 in extremely rare cases where there is a liability that cannot be
 recognized because it cannot be measured reliably. The Company does not
 recognize a contingent liability.
 
 s. Cash and cash equivalents
 
 Cash and cash equivalents for the purposes of cash flow statement
 comprise cash at bank and in hand and short- term investments with an
 original maturity of three months or less.