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1. Difference on account of exchange rate fluctuation is entitled to deduction under section 80IB - AT

2. Claim of deduction of credit balance appearing under the head “Settlement Bargain” u/s 80IB - fluctuation of rate of exchange - amount is eligible for deduction u/s 80IB - AT

3. Deduction u/s 80IA and 80IB - the benefits of DEPB would constitute independent source of income beyond the first degree nexus between the profits and the industrial...

4. Deduction u/s 80HHE - there is no occasion to exclude 90% of the amount attributable to export gains from the foreign exchange rate fluctuation - HC

5. Claim towards exchange fluctuation loss - for the purpose of depreciation, the cost of asset cannot be reduced or increased due to exchange rate fluctuation - allowed as...

6. Whether the loss/gain arising on fluctuation of exchange is allowable as deduction/additions in the year of fluctuation of exchange rate or whether the same could be...

7. Rate of exchange of one unit of foreign currency equivalent to Indian rupees - Notification

8. The assessee, a Foreign Portfolio Investor registered in India, entered into Forward Foreign Exchange Contracts (FCC) with HDFC Bank to safeguard against foreign...

9. Addition made on account of gains from cancellation of forward contract - Allegation that, the so-called asset could not be created not any foreign exchange loan was...

10. Eligibility of deduction u/s 80IB - a violation under the Factories Act does not disentitle a deduction claimed under Section 80IB - AT

11. Deduction u/s 80IB(7) - While claiming deduction u/s 80 IB(7) in the return, sub-clause mentioned was (a) and not (b) - Sub-clause (a) talks of a larger degree of...

12. The public notice announces the launch of the Exchange Rate Automation Module (ERAM) by the Central Board of Indirect Taxes and Customs (CBIC) to automate the process of...

13. Deduction u/s 10A - foreign exchange gain - the gain on receipts of foreign exchange as export proceeds are extricably linked, eligible for exemption u/s 10A - AT

14. TP Adjustment - Reduction of economic adjustment on foreign exchange fluctuation loss - in principle, the foreign exchange fluctuation loss adjustment has to be given...

15. Deduction u/s 80IB - whether freight charges recovered from the customers are eligible for deduction under section 80IB ? - since the department has allowed the claim of...