Tribunal held that KPO is a term given to the branch of
BPO Services where apart from processing of data, knowledge is also
applied ... December,
2011 known as "The Rajasthan Incentive Scheme for BPO Centers and KPO
Centers, 2011". The said scheme is for providing incentives
Systems & Services Ltd.
(Segmental)
(v) Informed Technologies India Ltd.
(vi) Infosys BPO Ltd.
7 ITA No6455/Del./2012
(vii) Maple E solutions ... Vishal Information Technologies Ltd. (now known
as Corul Hub Ltd.)
(x) Wipro BPO Ltd. (Segmental)
14. We would like to discuss the aforesaid companies
Medmeme, Llc vs M/S. Ihorse Bpo Solutions Pvt. Ltd. on 11 April, 2017
Bench: A.K. Sikri , Ashok Bhushan
IN THE SUPREME COURT ... MEDMEME, LLC AND ORS. ... Appellants
VERSUS
M/S. IHORSE BPO SOLUTIONS PVT. LTD. ... Respondent
O R D E R
Leave granted.
Since the matter
Annual Report, where the
company is shown as one of the BPO. The Ld. DR submitted
that under rule 10TA of Income Tax Rules ... Tribunal held that even though there
appears to be a difference between BPO and KPO Services, the
line of difference is very thin. The Tribunal
limited
HCL Comnet Services No NA 42.21%
9
Limited ( segment)
Infosys BPO Limited No NA 28.08%
10
Wipro Limited No NA 25.69%
11
21. Firstly ... nature of services and Appellant
submits that services continued to be routine BPO back
office support in nature - cursory reference to page
including but not limited to software development (SD) services, business
process outsourcing (BPO) services etc.);
(b) That the compensation received for SD services ... margin) and BPO services
(of 8% margin) are part of single composite contract entered into by assessee with its
AE and not for a piece
Serve Limited;
• BNR Udyog Limited (Seg) (Medical Transcription); and
• Infosys BPO Limited
4.4 Honourable DRP have erred in law and on facts by upholding ... Accentia Technologies Limited 11.75
2 Universal Print Systems Ltd. (Seg.)(BPO) 52.46
3 Informed Technologies India Ltd. 6.08
4 Infosys BPO Ltd. 36.30
5 Jindal
Honourable DRP Panel erred in confirming the
inclusion of following companies:
• Infosys BPO Limited;
• TCS E-Serve Limited;
6. The Honourable DRP erred in upholding ... company Op. margin or
cost %
1. Accentia Technologies 11.79%
Ltd.,
2. Ace BPO Service P. Ltd., 4.13%
3. BNR Udyog Ltd., 30.73%
4. Cosmic Global
observed
that the assessee made certain international transactions pertaining
to BPO services to its AEs, commission received on selling other
entities database from its associated ... Accentia Technologies Ltd.
2. Eclerx Services Ltd.
3. Infosys BPO Ltd.
4. TCS e-Serve International ltd.
5. TCS e-Serve Ltd.
12.9 The following
observed
that the assessee made certain international transactions pertaining
to BPO services to its AEs Viz., Monster Worldwise Inc., USA,
Monster Worldwide ... submitted before the CIT(A) that
assessee has entered into BPO services with its AEs for the first time
during this year and one time
