Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY
section 43A distinguishing the capital/revenue nature imbibed therein to result in consideration thereof as were claimed by the assessee before the authorities below. The assessee himself rendered income on gain from exchange fluctuation on identical nature of revenue from loans remaining unpaid. The same is to be allowed on the facts and circumstances of the assessee. 16. The assessee