Strategic Outsourcing Service Pvt ... vs Mphasis Limited on 14 March, 2025
-1-
IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 14TH ... STRATEGIC INFRA SERVICES PVT. LTD.,
(FORMERLY KNOWN AS)
M/S. STRATEGIC OUTSOURCING
SERVICE PVT. LTD.,
A COMPANY REGISTERED UNDER
THE COMPANIES
Strategic Outsourcing Service Pvt ... vs Mphasis Limited on 25 January, 2024
42
Com.AP.No.37/2020
KABC170082242020
IN THE COURT OF LXXXII ADDL. CITY ... JUDGE,
BENGALURU.
Com.A.P.No.37/2020
BETWEEN:
M/s Strategic
Outsourcing Services
Pvt. Ltd., A company
registered under the
Companies
replace them by persons engaged through an outsourcing Agency/service provider, to be decided by evaluating the bids uploaded on the GeM Portal. The petitioners ... being performed by such employees shall be outsourced and the outsourcing shall be handed over to the service providers selected through GeM Portal. Also, this
erred in law and facts in considering ICRA
Online Ltd. (outsourced service segment), as a functionally comparable
company to the service segment of the Appellant ... business segments being
outsourced services, information services and served software
services. He submitted that learnt TPO considered the
outsourced service segment for comparability with assessee
Seventh Pay Commission, however, peeped into the system of 'Outsourcing' of service in more detail. It states that General Financial Rules of Government ... should be contracted from 'Outsources'. Ministry of Defence shared its experience that 'Outsourcing' in conservancy service and transport is quite good
apparently, for the reason that most of its work was
outsourced to other vendors/service providers. The DRP and the
Tribunal erred in brushing aside ... assessee
submitted that the company is engaged in customer service
outsourcing, financial accounting, knowledge services, human
resource outsourcing etc and thus it is functionally dissimilar
roll processing services
and has considered itself as an outsourcing service provider and as
such, is not functionally comparable. So, in these circumstances,
we order
With a decade of experience in Payroll Outsourcing,
Crossdomain. has created a re-engineered payroll service
EFFIPAY - that processes and delivers accurate payroll to
clients ... business of
providing information technology - enabled services/ business
processing outsourcing service, primary to the Citi group
companies introduced globally the transaction processing
include the broad
depreciation on intangible assets i.e. Right to Render
Business process outsourcing service. The opening WDV of intangible assets ... information-related work is
carried out by the service
providers.
E-learning solutions services Unlike the outsourcing of
provided by the assessee are not manufacturing
following manner:-
Particulars Amount (Rs. in Lakhs)
Operating Revenue
Service Income 3,324.40
Total Operating Revenue 3,324.40
Operating Cost
Personnel expenses 1806.48
Operating ... determine the ALP of its international transaction of provision of legal
process outsourcing services to the AE.
19. The relevant methodology of TNMM as contained
