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1. Addition u/s 10B for not bringing back convertible foreign exchange of export sale within the extended time - the veracity of the claims needs to be examined on the...

2. Exemption u/s 10B - consideration received in convertible foreign exchange which was not brought to India within six months (or extended period) to India - Deduction...

3. Export of service - receipt of consideration in convertible foreign exchange - The said debit of foreign exchange by the UK bank and consequent credit in Indian rupee in...

4. Definitions - Regulation 2 of the FOREIGN EXCHANGE MANAGEMENT (FOREIGN EXCHANGE DERIVATIVE CONTRACTS) REGULATIONS, 2000 as amended

5. TP Adjustment - Reduction of economic adjustment on foreign exchange fluctuation loss - in principle, the foreign exchange fluctuation loss adjustment has to be given...

6. Claim of expenditure towards premium paid on forward covers of foreign exchange rates - Section 43A is not applicable to the facts of the present case since it is not...

7. See Regulation 4 - Permissible foreign exchange derivative contract - - Schedule I of the FOREIGN EXCHANGE MANAGEMENT (FOREIGN EXCHANGE DERIVATIVE CONTRACTS)...

8. Permission to enter into a foreign exchange derivative contract - Regulation 4 of the FOREIGN EXCHANGE MANAGEMENT (FOREIGN EXCHANGE DERIVATIVE CONTRACTS) REGULATIONS,...

9. Depreciation on foreign exchange fluctuation loss - foreign currency term loan availed for purchase of windmill - since the assessee has capitalized and claimed...

10. Foreign Exchange Management (Foreign Currency Accounts by a person resident in India) (Amendment) Regulations, 2019

11. TP Adjustment - When foreign exchange loss is to form part of the total base of the taxpayer for the purpose of charging a mark up to its AEs as it drives income from...

12. 100% EOU - STPI - Refund of unutilised CENVAT credit - in terms of Regulation 3 made under Section 47 of the Foreign Exchange Management Act, 1999, in the present case...

13. Export of Business auxiliary service - The appellant promoted the business of such foreign companies in India and as a consideration for this service, the appellant...

14. Adjustment towards foreign exchange fluctuation - non-consideration of impact of abnormal movement in the foreign exchange rates while computing the operating profit...

15. Assessment completed u/s 143(3) accepting assessee's return, which included export incentive and foreign exchange fluctuation as other business income. Subsequently,...