digital dictation and
outsourced business processing work to LI
B. LI is a supplier of digital transcription services and business processing
services
IT IS HEREBY ... customers. (para 3)
(b) Business process work
(i) Source from and refer UK businesses for business
processing services to LI, as may be agreed
Karnataka High Court in the case of Pr.CIT Vs. Business Process Outsourcing
India Pvt. Ltd. , (2018) taxcorp (DT) 73195 (HC Karnataka). The following were ... Karnataka High Court in the case of Principal CIT Vs. Business
Process Outsourcing India Pvt. Ltd. , (2018) taxcorp (DT) 73195 (HC
Karnataka) wherein
assessee has considered its business in two segments one related to
Software Development and the other related to Business Process Outsourcing
(BPO). All transaction other ... than the transaction of business process
outsourcing, the assessee has used Transactional Net Margin Method (TNMM)
as the most appropriate method that of OP/Sales
engineering services,
web development & hosting as well as business analytics and
business 'process outsourcing but segmental data is not
available. the appellant ... consultancy, engineering services web development and
hoisting services, business analytics and business process
outsourcing As per Revenue recognition (page 22 of annual
report) tile revenue
find that the facts recorded by the DRP in respect of business
activity of this company are not in dispute. Therefore, when this
company ... hosting
and substantially diversified itself into domain of business analysis
and business process outsourcing, then the same cannot be regarded
as functionally comparable with that
Dcit, Bangalore vs M/S Core Objects India Pvt. Ltd.,, ... on 1 April, 2021
IN
private limited
company and engaged in the activity of business process outsourcing services. The
assessee is primarily providing all kind of back offices services ... international
transactions with its associated party by way of providing certain business process
outsourcing services. The assessee has shown a profit
business process management
services as under:
Segment reporting
The company's operations primarily relate to providing
business process management services to organizations
that outsource ... providing business process management services to other
organization engaged in outsourcing business process.
This company is not engaged in direct activity
assessee is engaged in the business of providing variety of
information technology enabled business process outsourcing services
including back office administrative services and call centre ... customers primarily in the pharmaceutical and insurance industry. It also
provides offshore processing services to leading companies in the
insurance / pharmaceutical and market research industries
other services such as
engineering services, web hosting and also business process outsourcing.
According to the AR, no segmental information is available and therefore ... business analysis and
27
IT(TP)A No.505-508 & CO 135/Bang/2015
M/s.Cisco Systems (India) Pvt.Ltd.
business process outsourcing
