S. 4 : Charge of income-tax-Foreign ECB loan for purpose of acquisition of a capital asset-Construction period-Temporarily parked ECB loan in FDRs-Interet income is allowed to be capitalised-Not assessable as income from other sources-SLP of Revenue is dismissed. [S.56]
PCIT v. Triumph Realty (P.) Ltd. (2025) 303 Taxman 108 (SC) Editorial : PCIT v. Triumph Realty (P.) Ltd. (2025) 170 taxmann.com 286 (Delhi)(HC)