There is inconsistency in adjudicating the assessee's functional...

There is inconsistency in adjudicating the assessee's functional profile. The Tribunal treated the assessee as TPO/KPO for certain years but as a non-KPO/ITeS for another year. The TPO must examine the assessee's work profile, agreements with AEs, functions performed, qualifications and experience of employees, and remuneration paid to determine whether the assessee is an ITeS/KPO/high-end BPO or a low-end BPO. The TPO shall decide the ALP afresh after providing an opportunity of hearing to the assessee as per due process. The assessee must produce relevant documents to substantiate its non-KPO/ITeS status. The appeal is allowed for statistical purposes.