Held that the Tribunal had rightly affirmed the order passed by the Commissioner (Appeals). It was not in dispute that the assessee was a non-banking financial company and had suffered a loss on account of foreign exchange fluctuation on receipt of repayment of a loan to a foreign company. The Tribunal was justified in holding that the loss due to foreign exchange fluctuation was a revenue loss and not a capital loss as held by the Assessing Officer. (AY.2004-05)