Introducing the βIn Favour Ofβ filter in Case Laws.
- βοΈ Instantly identify judgments decided in favour of the Assessee, Revenue, or Appellant
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Introducing the βIn Favour Ofβ filter in Case Laws.
Try it now in Case Laws β


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Disallowance on account of Foreign Fluctuation Exchange loss - such loss/profit to be of revenue character. - the CBDT Instruction cannot override the judicially settled position - claim allowed.