regular vendor for the assessee, i.e., by spending the referral commission, no
further commission would be required to be spent inasmuch as he becomes ... retain the existing suppliers, so that the
expenditure on referral commission would only be where the addition to the vendor base
becomes imperative on business
commission and the selling commission are income by way of fees
for technical services deemed to accrue or arise in India. The learned CIT(Appeals ... referral fees from CLSAI. Relying
on this note submitted before the AO explaining the nature of referral fees as well
as the contents of referral
paid to Smt. Suman Devi was directly linked
to earning the referral commission.
4.1 The Ld. CIT(A) erred in dismissing the appeal without adequately ... reply the
Assessee submitted that he has received referral commission
from Future Makers Life Care Private Ltd. for introduction of
customer for the scheme allotted
Service Station Pune.
4.2. On the third issue of referral commission received from New India Assurance Co Ltd, the contention is that they merely referred ... declared only the net commission (gross commission ? discount passed on to the customer) in ST 3 returns.
5.1. As regards Referral Commission received from
Lodha Builders P. Ltd, Mumbai vs Dcit Cen Cir 7(3), Mumbai on 31 January
received from suppliers towards early payment of bills,
and commission received towards car finance referrals and car
insurance referrals as operating while computing the operating
observed, that as the referral commission paid
by the assessee to the aforementioned foreign concern was covered by
the Explanation to Sec. 9(2) that ... wherein it was observed by the
A.O/CIT(A) that the referral fees paid by the assessee to the foreign
concern without deduction
Dcit Cen Cir 7(3), Mumbai vs Galaxy Premises P.Ltd, Mumbai on 13 July
The Acit, Circle-3(2),, Ahmedabad vs Vishal Engineering & Galvanizers,, ... on 25 June, 2019
claim of the appellant of commission is that, such commission has been
paid as a referral fee and as such, is an eligible business deduction ... total commission of Rs. 1,11,52,457. Thus, once this fundamental
fact of payment of commission and allowability of commission as referral
