Sri Rajesh Rawtani vs. The Income Tax Officer

The appeals are disposed off in the above

Bench: P.SAM KOSHY,SUDDALA CHALAPATHI RAO

2 to the said section also shows that the expression interest has been widened so that the benefit of exemption from withholding of tax is also extended to hedging transaction charges on account of currency fluctuation. This clearly shows that the interest on the bonds whether embedded in bonds subsequent to its purchase is also exempt. This being