Transfer pricing - knowledge management systems - assessee seeks...
Assessee Challenges Classification as BPO, Argues for KPO Status Due to Specialized Skill-Based Analysis and Research Services.
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Income TaxAugust 10, 2018Case LawsHC
Transfer pricing - knowledge management systems - assessee seeks to be identified as a BPO and not as a KPO - the services rendered by it are specialized and require specific skill based analysis and research that is beyond the more rudimentary nature of services rendered by a BPO.