Those who have been following the controversy over “offshoring” U.S. service jobs to low-cost markets like India now have new developments to consider: The takeover this month by U.S. business giants — IBM and Citigroup — of two major providers of business process outsourcing (BPO) services in India. On April 7, IBM bought Daksh e-services, the country’s third largest back-office services firm based in Gurgaon, near New Delhi, for between 0 million and 0 million. Five days later, Citigroup consolidated its ownership of e-Serve International, a Mumbai-based company. Citigroup agreed to pay 6 million for 56% of E-Serve from the latter’s promoters; it already owned the other 44% through a subsidiary. More such changes are on the way, say experts at Wharton and A.T. Kearney, a management consulting firm headquartered in Chicago.…