https://www.taxtmi.com/caselaws?id=239102 The Tribunal partly allowed the appeal. The issue of referral fee was remanded to the CIT(A) for fresh adjudication, emphasizing the need to determine if services were rendered by the bank and to consider transfer pricing issues. The disallowance of employees' contribution to Provident Fund under Section 43B was deleted, following the precedent that contributions made before the due date for filing the return of income are allowable deductions. en-us Fri, 04 Oct 2013 00:00:00 +0530 Wed, 06 Nov 2013 18:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=239102 The Tribunal partly allowed the appeal. The issue of referral fee was remanded to the CIT(A) for fresh adjudication, emphasizing the need to determine if services were rendered by the bank and to consider transfer pricing issues. The disallowance of employees' contribution to Provident Fund under Section 43B was deleted, following the precedent that contributions made before the due date for filing the return of income are allowable deductions. Case-Laws Income Tax Fri, 04 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=239102