2018 (1) TMI 1548

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....tanding Counsels For The Appellant. ORDER The Revenue in its appeal under Section 260-A of the Income Tax Act, 1961 ('the Act') is aggrieved by the decision of the ITAT, which interfered with the Appellate Commissioner's decision. The Appellate Commissioner had set aside the Arms Length Price (ALP) decided by the Assessing Officer (AO), resulting in the adjustment to the extent of a profit m....

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....was justified. The assessee concerns itself with the broader range of Information Technology (IT) enabled Back Office Support Services. In the other two cases of M/s Infosys BPO and Wipro BPO Ltd., the ITAT again, in the opinion of this Court, quite correctly held that the corporate entities had a significant brand presence for profits and large corporate size, which could not be compared to the a....