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Income Tax - Highlights / Catch Notes

Home Highlights October 2018 Year 2018 This

Premium expense on hedging contract - speculative transaction or ...


Hedging Contract Premiums Not Speculative Under Income Tax Act Section 43(5) Provisions.

October 12, 2018

Case Laws     Income Tax     AT

Premium expense on hedging contract - speculative transaction or not - the provisions of section 43(5) of the Act are clearly not attracted.

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