2021 (11) TMI 1151

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....WI Fonden (COWI foundation) and present and former employees. COWI A/S is one of the largest private Infrastructure Consultancy and mapping and surveying company in Europe covering a wide range of activities in the field of engineering, environmental science and economics. COWI A/S's services range from professional advice on a particular problem to comprehensive planning and total engineering design of large-scale pro jects. Its clients include international funding agencies, public utility companies, and industrial and commercial companies. 3. COWI India Private Limited (formerly known as Kampsax India Private Limited) was established in 1994 as a subsidiary of Kampsax A/S. In 2002, upon acquisition of Kamsax A/s by COWI A/S, COWI ....

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....n and quality required by the client. Thus, functions of COWI India are limited to converting aerial images to readable format. Issue of Comparables: 5. The assessee has objected to selection of two comparables namely, In fosys BPM Ltd., Dun & Bradstreet Technology & Data Services Pvt. Ltd and Nihilent Analytics Limited. Infosys BPM Ltd.: 6. At the outset, it was argued that the comparable domain and people management expertise. In fosys BPO is backed by the parent In fosys Technologies Limited to offer an integrated IT-BPO delivery model designed for 'one stop shop' solution model which helps managing the entire outsourcing operational chain of IT and process management services. BTS, the process consulting arm of Infos....