Premium for hedging foreign exchange fluctuations on loans taken ...
Case Laws Income Tax
October 10, 2020
Premium for hedging foreign exchange fluctuations on loans taken for the purpose of appellant's business - whether a capital loss by treating it as capital expenditure u/s 43A - exchange difference is required to be capitalized because liability has been incurred by the assessee for the purpose of acquiring fixed asset namely plant and machinery. - HC
View Source