1.  [B15] Investments in subsidiaries and associates
 
 a) The Companys subsidiary Optimus Global Services Limited (`Optimus)
 incorporated in September 2002, is engaged in the business processing
 outsourcing services. Optimus has accumulated losses amounting to
 Rs.2,822.35 as at March 31, 2011 on account of initial/set up stage
 operation in earlier years and on account of slowdown in BPO industry
 during the last three years. The management is optimistic about the
 future growth of Optimus and expects that Optimus will earn profits in
 the future. Accordingly, management believes that there is no other
 than temporary diminution in the value of its investments in the
 subsidiary and hence it is stated at cost.
 
 b) The Companys equity ownership interest in Adrenalin eSystems
 Limited (ASL) is 40.25% as at March 31, 2011. ASL is primarily
 engaged in the business of providing specific solutions relating to
 Human Relations suite of software solutions. The accumulated losses to
 the extent of Rs.2,941.10 as per the unaudited financial statements of
 ASL as on March 31, 2011 are on account of initial / start-up stage of
 operations. ASL has earned nominal profits in current year. As per the
 valuation of ASL as at March 31, 2011 carried out by the independent
 valuation expert, there is no diminution in the carrying value of
 investments. Accordingly, management believes that there is no other
 than temporary diminution in the value of its investments in ASL and
 hence it is stated at cost.
 
 c) The Companys equity ownership interest in NMSWorks Software Private
 Limited (NMS) is 39.59% as at March 31, 2011. NMS is primarily
 engaged in the business of designing network management in
 Telecommunication and Internet Services. The Company has made
 substantial profits of Rs. 363.04 during the year. The orders secured
 during the year have reduced the accumulated losses. NMS had
 accumulated losses aggregating to Rs. 180.46 as per the unaudited
 financial statements of NMS as on March 31, 2011. Accordingly, the
 Company had determined and recorded a provision of Rs.  415, in the
 earlier years, for other than temporary diminution in the value of
 equity investment in NMS.
 
 d) The Company has acquired entire equity interest in Laser Soft
 Infosystems Limited (Laser Soft), a leading Banking software services
 company specializing in serving the unique needs of India & emerging
 markets with effect from November 16, 2009. The total consideration for
 acquisition is Rs.5,201.05 subject to price adjustment conditions based
 on future financial performance of Laser Soft over the next two years.
 The Company has paid a sum of Rs.4,322.94 for 94.29% equity interest as
 at March 31, 2011.  The Company has accrued for the consideration
 payable for the balance equity shares, as the management expects the
 payment is probable in accordance with the term of the agreement and a
 reasonable estimate of the amount can be made as at March 31, 2011.
 
 e) The Company has acquired 51% equity stake in Indigo Tx Software
 Private Limited, a SAAS Software developer of Rs.800.75 on May 10,
 2010. The company has the obligation to acquire the balance equity at a
 price to be determined based on future financial performance over a
 period of 6 years.
 
 f) The Company has acquired 100% equity in SFL Properties Ltd. The
 total consideration for acquisition is Rs. 984.53.
 
 g) Laser Soft Infosystem Limited & SFL Properties Private Limited,
 subsidiaries of the company are proposed to be merged with the company
 with effect from April 1, 2011.
 
 2.  [B9] As at March 31, 2011, the Company had no outstanding dues to
 Micro and Medium enterprises (March 31, 2010: Rs.Nil). The list of
 Micro and Medium enterprises was determined by the Company on the basis
 of information available with the Company. The Company also had no
 outstanding dues that require to be furnished under Section 22 of the
 Micro, Small and Medium Enterprises Development Act, 2006.
 
 3.  [B20] Previous year figures have been regrouped/reclassified,
 wherever necessary, to conform to current year presentation.