Sentient Labs is not a subsidiary or associate company of KPIT. If it is such a company it should be mentioned in annual report. But no mention of that.
As you posted, they are using resources of KPIT. Also it is giving money to Sentient Labs. But no clarification what will KPIT get in back for spending this resources and money.
Below is a video of Ravi Pandit where he clearly says KPIT and Sentient Labs are 2 separate companies:
https://www.youtube.com/embed/v_DKZhcC7xs
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