ITES can’t be classified into BPO and KPO services; Cos providing ‘high-end’ and ‘low-end’ services

IT/ILT: Classification of ITES into low-end BPO services and high-end KPO services for comparability analysis would not be fair and proper – Held, Yes - Assessee company providing to its AE low-end back office support services like voice or data processing services and the companies providing mainly high-end services by using specialized knowledge and domain expertise cannot be considered as comparable – Held, Yes - The services rendered by assessee to its AEs were mainly comprising of back offi