Basis of preparation
 
 The financial statements have been prepared and presented under the
 historical cost convention on the accrual basis of accounting and
 comply with the mandatory Accounting Standards (''AS'') prescribed in the
 Companies (Accounting Standards) Rules, 2006 (as amended) and other
 pronouncements of the Institute of the Chartered Accountants of India
 (''ICAI'') and the related provisions of the Companies Act 1956. The
 accounting policies have been consistently applied by the Company,
 except for the change as disclosed in note 5 as regards to valuation of
 employees stock based compensation. Also refer note 35 as regards
 segment disclosure.
 
 Use of estimates
 
 The preparation of financial statements requires the management to make
 estimates and assumptions that affect the reported amounts of assets
 and liabilities, the disclosure of contingent assets and liabilities on
 the date of the financial statements and the reported amounts of
 revenues and expenses for the year. Actual results could differ from
 those estimates. Any revision to accounting estimates is recognised
 prospectively in current and future years.
 
 Revenue recognition
 
 The Company derives its revenues primarily from software services &
 projects, call centre & business process outsourcing operations,
 infrastructure outsourcing services, licensing arrangement, application
 services and trading of goods.
 
 Revenues from software services & projects comprise income from
 time-and-material and fixed price contracts. Revenue from time and
 material contracts is recognized when the services are rendered in
 accordance with the terms of contracts with clients. Revenue from fixed
 price contracts is recognized using the percentage-of-completion
 method, calculated as the proportion of the cost of effort incurred up
 to the reporting date to estimated cost of total effort.
 
 Revenues from call centre & business process outsourcing operations
 arise from both time-based and unit-priced client contracts. Such
 revenue is recognized when the services are rendered in accordance with
 the terms of the contracts with clients.
 
 Revenues from infrastructure outsourcing services arise from time based
 unit-priced and fixed price contracts. Revenue from time based and
 unit-priced is recognized when the services are rendered in accordance
 with the terms of the contracts with clients. Revenue from fixed price
 contracts is recognized using the percentage-of-completion method,
 calculated as the proportion of the cost of effort incurred up to the
 reporting date to estimated cost of total effort.
 
 Revenue from licensing arrangements is recognised on transfer of the
 title in user licenses, except those contracts where transfer of title
 is dependent upon rendering of significant implementation services by
 the company, in which case revenue is recognized over the
 implementation period in accordance with the specific terms of the
 contracts with clients.
 
 Maintenance revenue is recognised ratably over the period of
 underlying maintenance agreements.
 
 Revenue from sale of goods is recognized on transfer of significant
 risks and rewards in accordance with the terms of contract. Revenue is
 shown as net of sales tax, value added tax and applicable discounts.
 
 Provisions for estimated losses on incomplete contracts are recorded in
 the period in which such losses become probable based on the current
 contract estimates. ''Unbilled revenues'' included in the current assets
 represent revenues in excess of amounts billed to clients as at the
 balance sheet date. ''Unearned receivables'' included in the current
 liabilities represent billings in excess of revenues recognised.
 
 Advances received for services are reported as liabilities until all
 conditions for revenue recognition are met.
 
 Interest on the deployment of surplus funds is recognised using the
 time-proportion method, based on underlying interest rates.
 
 Dividend income is recognised when the right to receive the dividend is
 established.
 
 Fixed assets and capital work-in-progress
 
 Fixed assets are stated at the cost of acquisition or construction less
 accumulated depreciation and write down for impairment if any. Direct
 costs are capitalised until the assets are ready to be put to use.
 Borrowing costs directly attributable to acquisition or construction of
 those fixed assets which necessarily take a substantial period of time
 to get ready for their intended use, are capitalised. Fixed assets
 purchased in foreign currency are recorded at cost, based on the
 exchange rate on the date of purchase.
 
 Acquired intangible assets are capitalised at the acquisition price.
 Internally generated intangible assets are stated at cost that can be
 measured reliably during the development phase and capitalised when it
 is probable that future economic benefits that are attributable to the
 asset will flow to the Company.
 
 Leases under which the Company assumes substantially all the risks and
 rewards of ownership are classified as finance leases. Such assets
 acquired are capitalised at the fair value of the asset or the present
 value of the minimum lease payments at the inception of the lease,
 whichever is lower.
 
 Advances paid towards the acquisition of fixed assets and the cost of
 assets not ready for use as at the balance sheet date are disclosed
 under capital work-in-progress.
 
 Depreciation and amortisation
 
 Depreciation on fixed assets is provided using the straight-line method
 over the estimated useful lives of assets.  Depreciation is charged on
 a proportionate basis for all assets purchased and sold during the
 year. Individual assets costing less than Rs. 5,000 are depreciated in
 full in the year of purchase. The estimated useful lives of assets are
 as follows:
 
 Freehold land is not depreciated. Leasehold improvements are amortised
 over the remaining lease term or 3 years (5 years for call centre
 services), whichever is shorter. Significant purchased application
 software and internally generated software that is an integral part of
 the Company''s computer systems and expected to provide lasting
 benefits, is capitalised at cost and amortised on the straight-line
 method over its estimated useful life or 3 years, whichever is shorter.
 
 Leases
 
 Leases where the lesser effectively retains substantially all the risks
 and benefits of ownership of the leased term, are classified as
 operating leases.
 
 Where the Company is lessee, operating lease payments are recognized as
 an expense in the profit and loss account on a straight-line basis over
 the lease term.
 
 Where the Company is lesser, lease income is recognised in the profit
 and loss account on straight line basis over the lease term. Costs are
 recognised as an expense in the profit and loss account. Initial direct
 costs such as legal costs, brokerage costs, etc, are recognised
 immediately in the profit and loss account.
 
 Profit or loss on sale and lease back arrangements resulting in
 operating leases are recognised immediately in case the transaction is
 established at fair value, else, the excess over the fair value is
 deferred and amortized over the period for which the asset is expected
 to be used.
 
 Impairment of assets
 
 The Company assesses at each balance sheet date whether there is any
 indication that a fixed asset may be impaired.  If any such indication
 exists, the Company estimates the recoverable amount of the asset. The
 recoverable amount is the greater of asset''s net selling price and
 value in use. In assessing value in use, the estimated future cash
 flows are discounted to their present value using the pre-tax discount
 rate that reflects current market assessments of the time value of
 money and risks specific to the assets. If such recoverable amount of
 the asset or the recoverable amount of the cash generating unit to
 which the asset belongs is less than its carrying amount, the carrying
 amount is reduced to its recoverable amount. The reduction is treated
 as an impairment loss and is recognised in the profit and loss account.
 If at the balance sheet date there is an indication that a previously
 assessed impairment loss no longer exists, the recoverable amount is
 reassessed and the asset is reflected at the recoverable amount subject
 to a maximum of depreciated historical cost.
 
 Investments
 
 Investments that are readily realisable and intended to be held for not
 more than a year are classified as current investments. All other
 investments are classified as long-term investments. Current
 investments are carried at lower of cost or fair value determined on an
 individual investment basis.
 
 Long-term investments are carried at cost. Provision for diminution in
 the value of investments is made if the impairment is not temporary in
 nature.
 
 Employee benefits
 
 Gratuity which is a defined benefit, is accrued based on an independent
 actuarial valuation, which is done based on project unit credit method
 as at the balance sheet date. Actuarial gains/losses are immediately
 taken to the profit and loss account and are not deferred.
 
 The cost of short term compensated absences are provided for based on
 estimates. Long term compensated absences costs are provided for based
 on actuarial valuation which is done based on project unit credit
 method as at the balance sheet date.
 
 Contributions payable to recognized provident funds, which are defined
 contribution schemes, are charged to the profit and loss account. The
 Company''s liability is limited to the contribution made to the fund.
 
 Foreign currency
 
 Foreign exchange transactions are recorded at the rates of exchange
 prevailing on the dates of the respective transactions. Exchange
 differences arising on foreign exchange transactions settled during a
 year are recognized in the profit and loss account of that year.
 
 Monetary assets and liabilities denominated in foreign currencies as at
 the balance sheet date are translated at the exchange rates on that
 date. The resultant exchange differences are recognised in the profit
 and loss account. Non- monetary items which are carried in terms of
 historical cost denominated in foreign currency are reported using the
 exchange rate at the date of the transaction.
 
 The financial statements of an integral foreign operation are
 translated as if the transactions of the foreign operation have been
 those of the Company itself.
 
 Forward contracts are entered into, to hedge the foreign currency risk
 of the underlying outstanding at the balance sheet date and also to
 hedge the foreign currency risk of firm commitment or highly probable
 forecast transactions. The premium or discount on forward contracts
 that are entered into, to hedge the foreign currency risk of the
 underlying outstanding at the balance sheet date arising at the
 inception of each contract, is amortised as income or expense over the
 life of the contract. Any profit or loss arising on the cancellation or
 renewal of forward contracts is recognised as income or as expense for
 the year.
 
 In relation to the forward contracts entered into, to hedge the foreign
 currency risk of the underlying outstanding at the balance sheet date,
 the exchange difference is calculated and recorded in accordance with
 paragraphs 36 and 37 of AS 11. The exchange difference on such a
 forward exchange contract, is calculated as the difference between the
 foreign currency amount of the contract translated at the exchange rate
 at the reporting date or the settlement date where the transaction is
 settled during the reporting year, and the corresponding foreign
 currency amount translated at the later of the date of inception of the
 forward exchange contract and the last reporting date. Such exchange
 differences are recognised in the profit and loss account in the
 reporting period in which the exchange rates change.
 
 The Company has adopted the principles of AS 30 Financial Instruments:
 Recognition and Measurement in respect of its derivative financial
 instruments (excluding embedded derivative) that are not covered by AS
 11 The Effects of Changes in Foreign Exchange Rates and that relate
 to a firm commitment or a highly probable forecast transaction. In
 accordance with AS 30, such derivative financial instruments, which
 qualify for cash flow hedge accounting and where the Company has met
 all the conditions of AS 30, are fair valued at the balance sheet date
 and the resultant gain / loss is credited / debited to the hedging
 reserve included in the Reserves and Surplus. This gain / loss would be
 recorded in the profit and loss account when the underlying
 transactions affect earnings. Other derivative instruments that relate
 to a firm commitment or a highly probable forecast transaction and that
 do not qualify for hedge accounting, have been recorded at fair value
 at the reporting date and the resultant gain / loss has been credited /
 debited to profit and loss account for the year.
 
 Income taxes
 
 The current charge for income taxes is calculated in accordance with
 the relevant tax regulations. Minimum Alternative Tax (''MAT'') paid in
 accordance with the tax laws which gives rise to future economic
 benefits in the form of adjustments of future income tax liability, is
 considered as an asset if there is convincing evidence that the Company
 will pay normal tax after the tax holiday period. MAT credit
 entitlement can be carried forward and utilised for a period as
 specified in the tax laws of the respective countries.
 
 Deferred tax assets and liabilities are recognised for the future tax
 consequences attributable to timing differences that result between
 taxable profits and accounting profits. Deferred tax in respect of
 timing differences which originate during the tax holiday period but
 reverse after the tax holiday period, is recognised in the period in
 which the timing differences originate. For this purpose the timing
 difference which originates first is considered to reverse first.
 Deferred tax assets and liabilities are measured using the tax rates
 and tax laws that have been enacted or substantively enacted by the
 balance sheet date. The effect on deferred tax assets and liabilities
 of a change in tax rates, is recognised in the period that includes the
 enactment date. Deferred tax assets on timing differences are
 recognised only if there is a reasonable certainty that sufficient
 future taxable income will be available against which such deferred tax
 assets can be realised. However, deferred tax assets on the timing
 differences when unabsorbed depreciation and losses carried forward
 exist, are recognised only to the extent that there is virtual
 certainty that sufficient future taxable income will be available
 against which such deferred tax assets can be realised. Deferred tax
 assets are reassessed for the appropriateness of their respective
 carrying values at each balance sheet date.
 
 Provisions and contingent liabilities
 
 A provision is recognised when an enterprise has a present obligation
 as result of past event; it is probable that an outflow of resources
 will be required to settle the obligation, in respect of which a
 reliable estimate can be made.  Provisions are not discounted to its
 present value and are determined based on best estimate required to
 settle the obligation at the balance sheet date. These are reviewed at
 each balance sheet date and adjusted to reflect the current best
 estimates.
 
 Provisions for onerous contracts, i.e. contracts where the expected
 unavoidable costs of meeting the obligations under the contract exceed
 the economic benefits expected to be received under it, are recognised
 when it is probable that an outflow of resources embodying economic
 benefits will be required to settle a present obligation as a result of
 an obligating event, based on a reliable estimate of such obligation.
 Provisions are not discounted to their present value and are determined
 based on best estimate required to settle the obligation at the balance
 sheet date. These are reviewed at each balance sheet date and adjusted
 to reflect the current best estimates.
 
 Earnings per share
 
 The basic earnings per share is computed by dividing the net profit
 attributable to equity shareholders for the year by the weighted
 average number of equity shares outstanding during the year. The number
 of shares used in computing diluted earnings per share comprises the
 weighted average shares considered for deriving basic earnings per
 share, and also the weighted average number of equity shares which
 would have been issued on the conversion of all dilutive potential
 equity shares. Dilutive potential equity shares are deemed converted as
 of the beginning of the year, unless they have been issued at a later
 date. The diluted potential equity shares have been arrived at,
 assuming that the proceeds receivable were based on shares having been
 issued at the average market value of the outstanding shares.  In
 computing dilutive earnings per share, only potential equity shares
 that are dilutive and that either reduce earnings per share or increase
 loss per share, are included.
 
 Stock-based Compensation (Equity settled)
 
 Measurement and disclosure of the employee share-based payment plans is
 done in accordance with SEBI (Employee Stock Option Scheme and Employee
 Stock Purchase Scheme) Guidelines, 1999 and the Guidance Note on
 Accounting for Employee Share-based Payments, issued by the Institute
 of Chartered Accountants of India. The Company measures compensation
 cost relating to employee stock options using the intrinsic value
 method except for RSU plan 2010 and RSU plan 2011 wherein compensation
 cost is measured based on fair valuation. Compensation expense is
 amortized over the vesting period of the option on a straight line
 basis.
 
 Inventories
 
 Inventory comprises of traded goods and is measured at lower of cost
 and net realisable value. Cost includes direct materials and labour.
 Cost is determined on a weighted average basis. Net realisable value is
 the estimated selling price in the ordinary course of business, less
 estimated cost necessary to make the sale.