Case Law Details
Case Name : CLP Wind Farm (India) Ltd. Vs DCIT (ITAT Ahmedabad)
Appeal Number : ITA No. 1110 /Ahd/2018
Date of Judgement/Order : 31/08/2022
Related Assessment Year : 2014-15
Courts :
All ITAT ITAT Ahmedabad
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CLP Wind Farm (India) Ltd. Vs DCIT (ITAT Ahmedabad)
ITAT Ahmedabad held that as per Accounting Standard 11 premium on forward exchange contracts is to be amortized as expense means writing it off as revenue expenditure in the profit and loss account.
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