As per the case facts the dispute involved appeals concerning the economic regulation of airports specifically the determination of revenue and expenses related to aeronautical and non-aeronautical services Airport operators ... challenged aspects of tariff determination by the regulatory authority including how certain costs and fees were treated for corporate tax calculations The appeals addressed the interpretation of regulatory frameworks and accounting principles in this context The question arose regarding the treatment of annual fees paid by airport operators in calculating the 'T' element corporate tax for aeronautical services Finally the Supreme Court dismissed most appeals and cross-appeals but allowed them on the specific issue of corporate tax pertaining to aeronautical services The Court accepted the contention of the Airport Operators that the Annual Fee paid by them should not be deducted from expenses related to aeronautical services before calculating the 'T' element in the formula The impugned order was modified to this extent

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