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2016 (8) TMI 1197 - HC - Income TaxTPA - selection of comparable - Held that:- As far as the exclusion of Infosys BPO is concerned, it is an admitted position that the Assessee is a Knowledge Processing Outsourcing ("KPO") entity, and therefore, on the face of it the exclusion of Infosys BPO from the list of comparables does not call for interference. As far as the exclusion of ESL ITAT itself has noted in its impugned order, that the function profile of the two companies were different. While the Assessee is catering to the capital and financial services markets, ESL works in the area of sales, marketing and supporting financial services. The financial profile of the two KPOs could not be said to be similar from the point of view of the type of businesses they were catering to. No substantial question of law arises
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