Roll over charges paid on foreign exchange forward contracts required to be adjusted in the carrying amount of fixed asset

CASE LAWS DETAILS

DECIDED BY: SUPREME COURT OF INDIA,

IN THE CASE OF: ACIT Vs Elecon Engineering Co. Ltd., APPEAL NO: Civil Appeal Nos. 2057 To 2065 of 2010,  DECIDED ON: FEBRUARY 26, 2010

RELEVANT PARAGRAPH

9. Section 43A, before its substitution by a new

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