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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>External Commercial Borrowings: ECBs cannot be used to finance domestic equity investment or purchase of goodwill.</h1> External Commercial Borrowings (ECB) and trade credits cannot be used to finance equity investment, either directly or indirectly through purchase of goodwill; FEMA FAQs as of Jun 26, 2023, confirm that ECBs are not permitted for domestic equity participation or acquisition of goodwill.

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