Is TCS the best company to work ?

TCS is no doubt the biggest software company in india but there is always under debate whether it is the best company to work in . Freshers and expd hav discussed about it here : http://www.itcompaniesinindia.net/forum/6-freshers-forum/29-tcs-vs-infosys-whats-better-i-am-selected-in-both.html After reading this I am bit confused, my cousin wants to join the IT industry but which company he should join ? He ha multiple job offers.