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of <h1>CESTAT: Foreign currency profit not taxable under Finance Act, 1994</h1> <h3>STATE BANK OF INDIA COMMERCIAL BRANCH Versus COMMR. OF C. EX., JAIPUR</h3> The Appellate Tribunal CESTAT NEW DELHI allowed the appeal, holding that the margin of profit from foreign currency deals is not taxable under the Finance ... - The Appellate Tribunal CESTAT NEW DELHI allowed the appeal as the margin of profit from foreign currency deals is not taxable under the Finance Act, 1994. The adjudicating authority rightly dropped the proceedings, and the first appellate authority ruled in favor of the Revenue. The appeal was allowed, and the stay petition was disposed of accordingly.
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