Basis of preparation
 
 The financial statements have been prepared and presented under the
 historical cost convention on the accrual basis of accounting, unless
 stated otherwise 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 Chartered
 Accountants of India (''ICAI'') and the related provisions of the
 Companies Act 1956. The accounting policies adopted in the preparation
 of financial statements are consistent with those of the previous year
 except for the changes explained below.
 
 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 recognized
 prospectively in current and future years.
 
 Change in accounting policies and estimates
 
 a.  Presentation and disclosure of financial statements
 
 During the year ended 31 October 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 them.
 The Company has also reclassified the previous year''s figures in
 accordance with the requirements applicable in the current year.
 
 b.  Provision for aged receivables
 
 During the year, the Company has revised the basis of estimation of
 providing for aged receivables. Had the Company continued the earlier
 basis, the receivables would have been lower by Rs. 350.15 millions and
 profit for the year ended 31 October 2012 would have been lower by Rs.
 350.15 millions.
 
 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 recognized 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 recognized rateably 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
 recognized.
 
 Advances received for services are reported as liabilities until all
 conditions for revenue recognition are met.
 
 Interest on the deployment of surplus funds is recognized using the
 time-proportion method, based on underlying interest rates.  Dividend
 income is recognized 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.
 
 Cost of assets not ready for use at the balance sheet date are
 disclosed under capital work- in- progress.
 
 Depreciation and amortization
 
 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 '' 5,000 are depreciated in full
 in the year of purchase. The estimated useful lives of assets are as
 follows:
 
 Assets used for Unique Identification (UID) services have been
 depreciated over a period of 2 years.
 
 Freehold land is not depreciated. Leasehold improvements are amortized
 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 amortized on the straight-line
 method over its estimated useful life or 3 years, whichever is shorter.
 Internally generated software for sale expected to provide lasting
 benefits is amortized on the straight-line method over its estimated
 life or 7 years, whichever is shorter.
 
 Leases
 
 Leases, where the lessor effectively retains substantially all the
 risks and benefits of ownership of the leased items, are classified as
 operating leases.
 
 Where the Company is lessee, operating lease payments are recognized as
 an expense in the statement of profit and loss on a straight-line basis
 over the lease term.
 
 Where the Company is lessor, lease income is recognized in the
 statement of profit and loss on straight-line basis over the lease
 term.  Costs are recognized as an expense in the statement of profit
 and loss. Initial direct costs such as legal costs, brokerage costs
 etc, are recognized immediately in the statement of profit and loss.
 
 Profit or loss on sale and lease back arrangements resulting in
 operating leases are recognized 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. If the sale price is below fair value, any profit or loss
 is recognized immediately in the statement of profit and loss.
 
 Borrowing costs
 
 Borrowing cost includes interest, amortization of ancillary costs
 incurred in connection with the arrangement of borrowings and exchange
 differences arising from foreign currency borrowings to the extent they
 are regarded as an adjustment to the interest cost.
 
 Borrowing costs directly attributable to the acquisition, construction
 or production of an asset that necessarily takes a substantial period
 of time to get ready for its intended use or sale are capitalized as
 part of the cost of the respective asset. All other borrowing costs are
 expensed in the period they occur.
 
 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 the 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 recognized in the statement of profit and
 loss. 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 and 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 statement of profit and loss and are not deferred.
 
 The cost of short term compensated absences are provided for based on
 estimates. Long term compensated absence costs are provided for based
 on actuarial valuation using the project unit credit method. The
 company presents the entire leave as a current liability in the balance
 sheet, since it does not have an unconditional right to defer its
 settlement for 12 months after the reporting date.
 
 Contributions payable to recognized provident funds, which are defined
 contribution schemes, are charged to the statement of profit and loss.
 The Company''s liability is limited to the contribution made to the
 fund.
 
 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 and Employees Stock
 Option Plan - 2012 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.
 
 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 the
 year are recognized in the statement of profit and loss 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 recognized in the
 statement of profit and loss. 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 amortized as income or expense over the
 life of the contract. Any profit or loss arising on the cancellation or
 renewal of forward contracts is recognized 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 recognized in the statement of profit and loss 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 is recorded in the statement of profit and loss 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 the statement of profit and
 loss 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 li- ability,
 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 recognized 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 recognized 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 recognized in the period that includes the
 enactment date. Deferred tax assets on timing differences are
 recognized 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 recognized 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 recognized when an enterprise has a present obligation
 as result of past event and it is probable that an outflow of resources
 will be required to settle a reliably estimable obligation. Provisions
 are not discounted to present value and are determined based on best
 estimate required to settle each obligation at each balance sheet date.
 
 Provisions for onerous contracts, i.e. contracts where the expected
 unavoidable costs of meeting obligations under a contract exceed the
 economic benefits expected to be received, are recognized 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 each balance sheet date.
 
 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 could be
 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 would, if issued, either reduce future earnings per share or
 increase loss per share, are included.
 
 Inventories
 
 Inventory comprises of traded goods and is measured at lower of cost
 and net realisable value. Cost includes direct materials and related
 direct expenses. 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.
 
 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.