Notional accrued interest on optionally fully convertible ...
Notional Interest on OFCPNs Not Considered Income; No Additions to Assessee's Income Required.
July 2, 2013
Case Laws Income Tax AT
Notional accrued interest on optionally fully convertible premium notes (OFCPNs) - it cannot be said that any income has accrued to he assessee on account of these OFCPNs - No additions - AT
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