ITAT disallows Payment of referral fees paid by Car dealer

M/s. Raga Motors P. Ltd Vs Deputy CIT (ITAT Amritsar)  A customer intending to purchase a vehicle would visit an auto dealer directly, and on the basis of discussions, including demonstration as well as other relevant factors, take a decision. He would not contact another person, who would, in turn, only refer him an auto dealer. No personalized; rather, cognizable service was involved, for a customer to approach a third person for a reference. As there was no value addition for the customer and even from the standpoint of the dealer so as to incur any cost for the same, it was incomprehensib...