Section 43A : Actual payment was not a condition precedent for making necessary adjustment in carrying cost of fixed asset acquired in foreign currency

CASE LAWS DETAILS

DECIDED BY: SUPREME COURT OF INDIA

IN THE CASE OF: Oil & Natural Gas Corp. Ltd. Vs Commissioner of Income Tax, APPEAL NO: Civil Appeal No. 7223 of 2008, DECIDED ON: March 15, 2010

RELEVANT PARAGRAPH

12. On the question whether an Assess

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