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<h1>High Court dismisses application for IT Tribunal reference on mandi fee, no new points allowed</h1> The High Court of Madhya Pradesh dismissed an application seeking a direction for the Income-tax Tribunal to refer a case to the High Court. The Court ... Business Expenditure, Expenditure Tax, Income Tax Act, Question Of Fact The High Court of Madhya Pradesh dismissed an application seeking a direction for the Income-tax Tribunal to refer a case to the High Court. The question raised was whether mandi fee and Nirashrit Shulk should be treated as a tax or duty under section 43B of the Income-tax Act, 1961. The Court held that mandi fee is a fee for services rendered, not a tax, and that the Income-tax Department cannot raise new points for reference. The application was dismissed as there was no question of law arising in the case.
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