https://www.taxtmi.com/highlights?id=25281 TPA - the income from settlement of patent infringement cannot become part of operating revenues either on bulk drug manufacturing (API) segment or on product development service (PDS) segment which are two different segments in which assessee is operating - this income falls under the category of ‘other income’ and not operating revenue - AT en-us Tue, 13 Oct 2015 08:07:50 +0530 Tue, 13 Oct 2015 08:07:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=25281 TPA - the income from settlement of patent infringement cannot become part of operating revenues either on bulk drug manufacturing (API) segment or on product development service (PDS) segment which are two different segments in which assessee is operating - this income falls under the category of ‘other income’ and not operating revenue - AT Highlights Income Tax Tue, 13 Oct 2015 08:07:50 +0530 https://www.taxtmi.com/highlights?id=25281