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    <title>Referral Charges from Banks Taxed as Business Auxiliary Services u/s 65 (105) (zzb) and Section 65 (19.</title>
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    <description>Referral charges which was the consideration received by appellant from the banks for promoting and marketing their services – Section 65 (105) (zzb) read with Section 65 (19) warrants taxation of the consideration as business auxiliary service- AT</description>
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      <description>Referral charges which was the consideration received by appellant from the banks for promoting and marketing their services – Section 65 (105) (zzb) read with Section 65 (19) warrants taxation of the consideration as business auxiliary service- AT</description>
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