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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>Securities valuation rules: stock in trade measured at cost or categorywise net realisable value with RBI guidance for banks.</h1> ICDS VIII governs securities held as stock-in-trade: Part A applies to traders (excluding insurers, mutual funds, venture capital funds, banks and PFIs and FIIs), requires initial recognition at cost (including acquisition charges) with adjustments for pre-acquisition interest, measures securities subsequently at cost or net realisable value compared categorywise, and mandates cost carry-forward from prior year. Part B applies to scheduled banks and public financial institutions and requires adherence to Reserve Bank of India classification, recognition and measurement guidance.

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