term loans

Term Loan waiver availed by the assessee is not assessable income

SUMMARY OF CASE LAW The waiver amount of term loan availed by the assessee does not partake the character of assessable income either under section 28(iv) or under section 41(1) of the Income-tax Act, 1961. CASE LAW DETAILS Decided by: ITAT, COCHIN BENCH, COCHIN, In The case of: Accelerated Freez & Drying Co. Ltd.V.DCIT, Appeal No.: ITA [...]
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Finance ministry agreed on One-year term loan repayment moratorium for textile units

The finance ministry has agreed on a one-year moratorium on repayment of term loans taken by textile units for technology upgrade. The move will benefit domestic textile manufacturers, which are facing falling profitability due to slowing demand for their products. “The department of financial services and finance secretary (Arun Ramanathan) have agreed to loosen the [...]
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