ITC Ltd v. ACIT (2024) 230 TTJ 921 / 38 NYPTTJ 626 (Kol)(Trib)

S. 28(i) : Business loss-Market to market loss-Allowable as business expenditure.[S. 37(1)

Held that market to market loss is  allowable as business expenditure. (AY.2010-11,2011-12)

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