M/S. Aptech Ltd., Mumbai vs Jt. Cit. (Osd), - 8(1), Mumbai on 4 January
deals with effects of exchange differences. Under
para 2, reporting currency is defined to mean the currency used in presenting
the financial statements. Similarly ... paid" is defined under
s. 43(2) . This has been discussed earlier. Similarly, it is important to note that
foreign currency notes, balance
deals with effects of
Exchange Differences. Under para 2, reporting currency is defined to
mean the currency used in presenting the financial statements.
Similarly ... paid" is defined under
section 43(2) . This has been discussed earlier. Similarly, it is important
to note that foreign currency notes, balance
currency. It is obvious that the rate prevailing as on 31st March 2012 will be
taken for translating the foreign currency into Indian currency. Thus ... deals with effects of Exchange Differences.
Under para 2, reporting currency is defined to mean the currency used in
presenting the financial statements. Similarly
Vile Parle Kelvani Mandal And 9 Ors vs State Of Maharashtra And 3 Ors on
National Stock Exchange, on the date of conversion of
Foreign Currency Convertible Bonds into shares. Hence Mr. Kaka
would submit that the taxation on shares ... Indian companies, the Scheme was specifically defined
and FCEB means a bond expressed in foreign currency, the
principal and interest in respect of which
Defined Benefit Plan and
'Defined Contribution Plan' Mr. Arun S. Murlidhar in
'Innovations in Pension Fund Management' states :
"Defined Benefit ... change over time. The
scheme then provides a defined benefita prescribed
annuity in either absolute currency or as a faction of a
measure of salary
Acit Company Circle Vi(1), Chennai vs Saipem India Projects Private Limited, ... on 23 December
Defined Benefit Plan and
'Defined Contribution Plan' Mr. Arun S. Murlidhar in
'Innovations in Pension Fund Management' states :
"Defined Benefit ... change over time. The
scheme then provides a defined benefita prescribed
annuity in either absolute currency or as a faction of a
measure of salary
Defined Benefit Plan and
'Defined Contribution Plan' Mr. Arun S. Murlidhar in
'Innovations in Pension Fund Management' states :
"Defined Benefit ... change over time. The
scheme then provides a defined benefita prescribed
annuity in either absolute currency or as a faction of a
measure of salary