2023 (9) TMI 990

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... o Marked Loss (MTM Loss) on foreign currency swaps while computing income u/s. 115JB - deduction claimed u/s. 10B of Income Tax Act, while computing income from eligible unit under Chapter IV of Income Tax Act - HC held as not disputed by the revenue that as against the order passed u/s 263, the revenue was in appeal before this Court in the case Himadri Chemicals and Industries Ltd [ 2022 (7) TM .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X