Brand Owner's Revenue Retention from Job Worker Not Taxable Under Finance Act 1994 for Intellectual Property Service.

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....Intellectual Property service - Appellant are the Brand Owner of IFML and M/s. Pilkhani is a job worker manufacturing IMFL on behalf of the appellant and the amount retained by the appellant is the business profit not liable to be taxed under the Finance Act, 1994 under the category of Intellectual Property service. - AT....