right in
law in excluding the comparables, namely, M/s.
Infosys BPO Ltd., and M/s. Cosmic Global Ltd.,
by following its earlier order ... view that both these companies are in the same
activity of BPO though the services are provided
in different sectors but basic nature
excluding companies such as HCL Coment
System & Services Ltd., Infosys BPO Ltd., Wipro
Ltd., Accentia Technologies Ltd., Informed
Technologies India, Vishal Information
Technologies ... companies consists of -
1) HCL Comnet Systems & Services Ltd.,
2) Infosys BPO Ltd.,
3) Wipro Ltd.
Date of Judgment
from list, M/s.Eclerx Services Ltd,
Mold -Teck Technologies Ltd, Infosys BPO Ltd,
M/s. Wipro Ltd and Maple E-Solutions and Tricom
corporation ... facts and factors.
Functional comparability of this company with
that of simple BPO's service providing company
has been examined by the Special Bench
directing the AO/TPO not to include
cases of M/s. Infosys BPO Ltd., and M/s. Wipro
Ltd., as comparables for determining ... segment of the company cannot be
considered as comparable to the ITES/BPO
functions performed by the Assessee. The
performance of Engineering Design Services
Technologies Ltd. (seg), Ld. AR submitted that the
revenue from BPO operations of the said company
came to only Rs.79.21 lakhs ... appear at
paper book page 719 show its earning from
BPO operations is Rs.71.219 lakhs. Thus TPO
had considered the total revenue instead
Technologies (2)
Comic Global Ltd. (3) Eclerx Services Ltd., and
(4) Infosys BPO Ltd. The comparability of each
of these companies are dealt with ... said company is engaged in the healthcare
activity and providing BPO service in the
healthcare sector, that too by providing
specific services of the medical
Technologies (2)
Comic Global Ltd. (3) Eclerx Services Ltd., and
(4) Infosys BPO Ltd. The comparability of each
of these companies are dealt with ... Business Solutions India Pvt., Ltd.,
7/17
activity and providing BPO service in the
healthcare sector, that too by providing
specific services of the medical
excluding comparables chosen by Transfer Pricing
Officer namely, M/s. Infosys BPO Ltd, M/s. Wipro
Ltd and M/s. HCL Comment Systems & Services ... considered as a comparable in a case where the
assessee is providing BPO services.
Respectfully following this Tribunal order, we
direct
Services Ltd, HCL
Comnet Systems & Services Ltd, Informed
Technologies Ltd, Infosys BPO Ltd, Mapple
Esolutions Ltd, Mold-Tek Technologies Ltd,
Triton Corp Ltd, Vishal ... which indicate outsourcing of services.
Moreover, the companies involved in telecom
business, BPO services. It was submitted that
principle of employee cost filter was upheld
that the Special Bench found that
this company is not comparable with BPO
company which are engaged only in low end
services of data processing ... outsourcing business process. This
company is not engaged in direct activity of BPO
but it provides service to BPOs and that too
management service
