Tax Classification Debate: Forwarding Agents and Services u/s 65(a) for Proper Tax Category Determination.

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....Forwarding Agents u/s 65(a) - Clearing and Forwarding Services u/s 65(a) - Department itself was not certain about the head under which the transaction character would fall, the criteria which was of great significance in the matter of taxation - The attempt of the Revenue appears to be to hit at some clause to bring the assesse somehow with the net of taxation - HC....