TMI BlogPremium for hedging foreign exchange fluctuations on loans taken for the purpose of appellant's business...Premium for hedging foreign exchange fluctuations on loans taken for the purpose of appellant's business - whether a capital loss by treating it as capital expenditure u/s 43A - exchange difference is required to be capitalized because liability has been incurred by the assessee for the purpose of acquiring fixed asset namely plant and machinery. - HC ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
