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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Taxation of foreign exchange fluctuation: treat exchange-rate gains and losses as income or loss computed under notified ICDS.</h1> Taxation of foreign exchange fluctuation requires that any gain or loss arising on account of any change in foreign exchange rates be treated as income or loss and computed in accordance with the Income Computation and Disclosure Standards; this applies to all foreign currency transactions including monetary and non-monetary items, translation of foreign operations, forward exchange contracts, and foreign currency translation reserves.

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