Person engaged in specific skill based analysis including knowledge management system couldn’t be held as BPO

IT/ILT : Where assessee was providing research and information services and claimed that said services were BPO services, since assessee's functions were also inclusive of 'Knowledge management systems and infrastructure issues which encompass infrastructure support,

from www.taxmann.com Latest Case Laws https://www.taxmann.com/topstories/101010000000182963/person-engaged-in-specific-skill-based-analysis-including-knowledge-management-system-couldn’t-be-held-as-bpo.aspx