Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
AD Cat-I banks may exclude swap positions arising from FCNR (B) deposits, external commercial borrowings and overseas foreign currency borrowings raised under the specified swap-facility circulars, provided they continue to comply with A.P. (DIR Series) Circular No. 24 dated March 27, 2026. The circular operates as a clarification on the treatment of NOP-INR positions for these swap exposures and preserves compliance with other applicable legal requirements.
AD Cat-I banks may exclude swap positions arising from FCNR (B) deposits, external commercial borrowings and overseas foreign currency borrowings raised under the specified swap-facility circulars, provided they continue to comply with A.P. (DIR Series) Circular No. 24 dated March 27, 2026. The circular operates as a clarification on the treatment of NOP-INR positions for these swap exposures and preserves compliance with other applicable legal requirements.
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