Blocked input tax credit for resort construction remains unavailable; interest follows actual utilisation, while delayed payment attracts statutory pe...
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.
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.
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