Bench: Shri R. K. Panda & Shri Vinay Bhamoreassessment Year : 2020-21
method 5.5. characterizing the Appellant as KPO services provider whereas the services provided or availed by the Appellant to from its AEs are in the nature of ITES/ BPO services 5.6. not giving enough time to the Appellant to perform the fresh search based on the filters applied by The Lo TPO in its show-cause notice. 5.7. non-sharing