NBFCs – Classification of NBFCs stands modified to include Infrastructure Finance Companies [Source : www.taxmann.com]
IT – Payment made by an ad. agency to an accredited ad. agency for release of its ads. in print media does not fall within ambit of sec. 194C(1) [ITAT-Bang.]
IT – Interest could be levied u/s 234B(3) for the first time in reassessment completed under section 147 [Kerala] : Source : www.taxmann.com
IT - No further adjustments in ALP are required when difference between ALP determined by assessee and by AO varies not more than 5% [ITAT-Del.] www.taxmann.com
IT - Sale of stock exchange membership card of a defaulting member by Stock Exchange amounts to “transfer” [Kerala] : Source : www.taxmann.com
IT - Amount paid for compounding an offence can never be an amount in nature of expenditure which can qualify for deduction u/s 37(1) [Kar.] : taxmann.com
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