Lehman Brothers
Services India Pvt Ltd a 100% owned captive business
process outsourcing unit of Nomura Group in India.
The assessee is engaged ... Information
Technology Enabled Services (ITES) for business and
technology process outsourcing to its Associated
ITA No. 2303/Mum/2013
Nomura Services India P Ltd., Mumbai
processing
jobs [i.e. Information Technology (IT) enabled/Business
Business Process
Outsourcing services (BPO)] as broadly comparable to the functions
and risk profile ... before us has submitted that the company
d as comparable as it outsources a considerable
cannot be accepted
portion of its business. The Ld. counsel
sales
team of the AEs. As mentioned above, the AEs have outsourced some of
the tendering work being performed in-house to Sulzer Tech ... rendering scam of the AEs may take a
decision to outsource this work to Sulzer Tech;
On receiving the work request from its AEs, Sulzer
ITES
provided by the Appellant and applying the knowledge process
outsourcing (hereinafter referred to as KPO) search to arrive ... which, pre-supposes that
most of the work of this company is outsourced to third party
vendors. Whereas, assessee itself provides services without
outsourcing. Therefore
Tata Consultancy Services Ltd, Mumbai vs Acit Large Tax Payer Unit-1, Mumbai on 11
Tata Consultancy Services Ltd, Mumbai vs Asst Cit Ltu-1, Mumbai on 6 April, 2022
business of providing
information technology enabled services (ITES)/
Business process outsourcing (BPO) services,
which is exactly similar function relating to the
huge international transaction ... business of providing a
variety of information technology enabled services, business
process outsourcing services including back office
administration services and call centre services
pertaining to profit and gains derived from drugs which were
manufactured through outsourcing through LLMs. The A.O. in the present case has relied ... which it was said that the assessee
was following LLM method for outsourcing of drug manufacturing activity. The A.O.
has inferred that the assessee
TNMM
3 Provision of support services for 85,085,693 TNMM
outsourced services
4 Provision of liaison support services 18,068.180 TNMM
5 Provision ... support services in relation 1,056,683 TNMM
to knowledge process outsourcing
activities
6 Reimbursement of salary costs
Lehman
Brothers Services India Pvt. Ltd., a 100% owned captive business process
outsourcing unit of Nomura Group in India. The assessee is engaged in
provision ... services and Information Technology
Enabled Services (ITES) for business and technology process outsourcing
to its group companies i.e. Associated Enterprises (AEs) outside India.
During
