KPO Services provider could not be a comparable for benchmarking international transactions entered into by an entity rendering BPO services
April 14, 2016
Income Tax, ITAT, Judgments
In a recent judgment, ITAT Delhi has held that Knowledge Process Outsourcing Services (KPO Services) provider could not be be considered as a comparable for benchmarking international transactions entered into by an entity rendering business process outsourcing (BPO) services including collections/call centre services and other back office support services for …