engaged primarily in the business of providing ground handling and cargo
handling services at Indian airports. As per the details available on the record,
SATS ... 5026/Del/2016
developing the cargo handling facility, providing cargo and ground handling
services at the Bangalore airport to the JV partners
rvice provider rights' for develo ping the cargo
handling facility, providing cargo and ground handling
services at the Bangalore airpo ... clause (d)).
Moreover, the assessee pro vides ground handling and
cargo handling services at airports.
AO held that such utility service s do not amount
whereas assessee is engaged in the business
of providing ground handling and cargo handling
services at Indian Airport which activities a covered
within the meaning ... whereas assessee is engaged in the
business of providing ground handling and cargo
handling services at Indian Airport which activities
are not covered within
whereas assessee is engaged in the business
of providing ground handling and cargo handling
services at Indian Airport which activities a covered
within the meaning ... whereas assessee is engaged in the
business of providing ground handling and cargo
handling services at Indian Airport which activities
are not covered within
business of providing Manpower on
contractual basis, for providing Comprehensive Ground Handling
Services, Cargo Handling Services, Loading/Unloading, Cargo
Carting, Strapping, Wrapping, Housekeeping & Comprehensive
submitted that in respect of the transaction of freight forwarding
and cargo handling services, the TPO did not dispute the most appropriate
method selected ... Transfer pricing in respect
of the transaction of freight forwarding and cargo handling services, the TPO
did not dispute the most appropriate method selected
Brief facts are that the assessee is a company engaged in cargo
handling services at Cargo Terminal - 2 at Indra Gandhi International
Airport
GGIPL.
GGIPL is engaged in airport ground handling services which inter-alia
includes passenger services, ramp services, cargo handling services, security
services, and other airport ... baggage is handling
services as listed in section 4 of the above version. The
other services provided are the informative services such
as informing
business of transportation of costal goods through waterways and cargo handling
services, etc. It filed its return of income on 28th September, 2010 declaring
business of transportation, carriage and warehousing of cargo and to provide cargo handling and logistic services to customers in India and the location ... handling the cargo at Cargo Complex, Mumbai and the space is to be used as warehouse or office. Instead of assessee itself handling the cargo
