https://www.taxtmi.com/caselaws?id=252328 The Tribunal allowed the assessee's appeal regarding the re-computation of the arm's length price and disallowance of referral fees, citing precedents. The issue of disallowance under section 43B was sent back to the AO for verification. The appeal was partly allowed for statistical purposes, with no specific discussion on penalty proceedings under section 271(1)(c). en-us Fri, 27 Jun 2014 00:00:00 +0530 Sat, 18 Oct 2014 06:26:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252328 The Tribunal allowed the assessee's appeal regarding the re-computation of the arm's length price and disallowance of referral fees, citing precedents. The issue of disallowance under section 43B was sent back to the AO for verification. The appeal was partly allowed for statistical purposes, with no specific discussion on penalty proceedings under section 271(1)(c). Case-Laws Income Tax Fri, 27 Jun 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252328