Thin Capitalization in India

CA Nischal Agarwal , Last updated: 31 March 2014  
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1. INTRODUCITON A company is said to be thinly capitalized when a greater proportion of its capital-structure is made up of debt than of equity. The interest payments generated on debt capital is treated as a finance charge, and is allowable as a deduction in the taxable corporate income, the

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CA Nischal Agarwal
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