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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>Foreign Direct Investment reporting: non-resident majority or minority equity positions determine classification as FDI or DI in returns.</h1> Foreign direct investment reporting requires classifying non-resident holdings by combined equity and participating preference shares: holdings at or above the reporting threshold are reported as FDI, lesser holdings as DI; the non-resident is the Direct Investor and the Indian company the Direct Investment Enterprise. Reverse investment arises where the Indian reporting company holds minority equity in its non-resident investor and must be reported as a claim on the Direct Investor in the return.

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