Swapping premium - Disallowance u/s 36(1)(viii) - swapping ...
Deduction for Swapping Premium Allowed u/s 36(1)(viii) of Income Tax Act, Initially Part of Long-term Finance.
June 18, 2013
Case Laws Income Tax AT
Swapping premium - Disallowance u/s 36(1)(viii) - swapping premium is nothing but discounted interest and had originated in the long term finance initially advance - deduction allowed - AT
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