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Friday, April 21, 2017

Loss / Gain on Foreign Currency Translation is notional debit/credit and not subject to Income Tax

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A division bench of the Allahabad High Court, in CIT v. Jaya Prakash Industries Pvt Ltd, held that the difference on foreign currency translation which is notional debit/credit, did not represent any loss or income for the purpose of computing the taxable income under the Income- Tax Act.

April 21, 2017 at 03:31PM

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from CA Sandeep Kanoi

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