assessee are carried out only in
respect of service of contact centre outsourcing to its AE as per the
service agreement. The learned ... clear from the Annual Report that this company is a knowledge
process outsourcing (K. P. O) providing data analytics and data
process solutions to global
high end nor purely low in nature;
c. Data analytics and process outsourcing services provided by
E-clerx are part of its ITeS, hence comparable ... assessee;
d. Outsourcing of work is not the criteria to reject a company
as argued by the assessee;
e. No substantial presence of intangibles
same manner as has been allowed to similarly situated
outsourced contractual Data Entry Operators in various State
Government Departments and other various Govt.
establishments with ... years of satisfactory
service, as has been allowed to similarly situated
outsourced contractual Data Entry Operators in
various State Government Departments and other
various Government
that
for the purpose of making appointments, the Government have decided to
outsource Aarogya Mitras though the chosen outsourcing agencies to be
selected ... selected and that thereafter the selected candidates will
be allotted to the outsourced agencies which also will be selected by the
District Level Committees. That
such as Sweeper, Scavenger, Cleaner, Gardener, Office
Assistants, etc., have to be outsourced and entrusted on contract basis and
therefore the appointment of writ petitioners ... filled up and which posts to be filled up by
outsourcing method, etc. As in these cases, appointments were made in
violation of this Government
Hitech Outsourcing Services vs Commissioner Of Incomex Tax 3, ... on 18 September, 2018
Author: Akil Kureshi
Bench: Akil Kureshi , B.N. Karia
C/SCA/12770 ... Constitution of India or any NO
order made thereunder ?
==========================================================
HITECH OUTSOURCING SERVICES
Versus
COMMISSIONER OF INCOMEX TAX 3, AHMEDABAD
==========================================================
Appearance:
MR B S SOPARKAR
formulated by the Ministry of Finance,
Government of India, wherein, „Outsourcing by Choice for Procurement of
Goods and Services‟ is permitted. The said rule reads ... under:
"Rule 184. Outsourcing by Choice: Should it become
necessary, in an exceptional situation to outsource a job to a
specifically chosen contractor
partners with
ITA No.46/Del/2013
global outsourcing companies and large global corporations to create dedicated and
customized designed Indian facilities, for providing remote ... services Ltd. (Seg) 34.87
9. e 4e Healthcare (Formerly known Nittany 16.87
Outsourcing)
10. eClerx Services Ltd. 66.50
11. Genesys International Corporation
solution to global enterprise clients,
which is a kind of knowledge process outsourcing (KPO) service and,
thus functionally dissimilar to the assessee. He submitted that ... compared with the assessee, which is akin to a
Business Procees Outsourcing (BPO). According to the Ld. Counsel,
during the year the company acquired
petitioner) and
the the respondent municipality's action of outsourcing its primary and
19
Downloaded ... duties and essential
functions to an outside agency on contract or on outsourcing basis and
instead of discharging its statutory duties through its own employees
