Business Process Outsourcing ... vs Assistant Commissioner Of Income Tax ... on 3 July, 2019
IN THE INCOME TAX APPELLATE TRIBUNAL
"A" BENCH : BANGALORE
BEFORE ... results, the
Auditors have mentioned that this company was predominantly a Business
Process Outsourcing (BPO) company and therefore this company cannot
be said
M/S Ultratech Cement Ltd A Company ... vs The State Of M.P. on 12
also claimed depreciation on intangible assets i.e. Right to Render
Business process outsourcing service. The opening WDV of intangible assets ... KPIT Cummins Infosystems Ltd. for obtaining Right to Render Business
process outsourcing services to Cummins group entities globally. This
agreement was effective from
authorities below, the assessee is engaged in the business of providing
business process outsourcing to its clients and its Service Provider is willing to
provide ... business process outsourcing services for appropriate consideration.
The services that are provided by the service provider includes remote data entry
services like general accounting, accounts
Serve Limited is engaged in the business of providing
Information Technology - Enabled Services (ITES) / Business
Process Outsourcing (BPO) services, primarily to Citigroup entities
globally ... Serve International Limited is engaged in the business of
providing information Technology-Enabled Services (ITES)/Business
Processing Outsourcing (BPO) services, primarily to Citigroup entities
globally
Standing Counsel for respondents.
*****
TEJINDER SINGH DHINDSA J.
Petitioner is a Business Process Outsourcing (BPO) Service
Provider located in India.
Challenge in the instant petition ... Genpact India
RECITALS
WHEREAS, GI is in the business of providing business process
outsourcing and information technology services to its customers (each
such current business practices and commends this Court to interpret the provision in such a manner that adoption of business processes outsourcing is not excluded ... main place of business of a particular businessman that has brought in the concept of business processes outsourcing. Commercial consideration such as variances
hosting and subsequently diversified
itself into the domain of business analytics and business
process outsourcing." (Pg 231/91)
Revenue recognition. In the note detailing ... customer service, outsourcing
service, functions and accounting on account of resources
outsourcing medical process, outsourcing sales and fulfillment,
sourcing and procurement outsourcing etc. and also
assessee company
is providing data processing services and is having low paid
employees and is categorized under Business Process
Outsourcing (BPO) sector whereas iGATE provides ... assessee company is
providing data processing services and is having low paid
employees and is categorized under Business Process
Outsourcing service (BPO) sector whereas
first defendant is that Applicants business and Defendant No.21s business is a simple Business Process Outsourcing or BPO operation, where ... Applicant. The Applicants business and Defendant No.21s business is nothing more than a simple business process outsourcing or BPO operation, where
