buying rate of such currency
on the specified date. The term "specified date" has
been defined in Explanation-2 to the said ... Court held that
rule 115 does not lay down that all foreign currencies
received by the assessee will be converted into Indian
rupees only
details. Section 43 defines, subject to to the context, certain expressions used in section 28 to 41 . Sub-section (1) defines "actual cost ... conversion of Indian currency into foreign currency or foreign currency into Indian currency;
(b) 'foreign currency' and 'Indian currency' have
buying rate of such currency on the specified
date. The term "specified date" has been defined in
Explanation2 to the said ... Court held that
rule 115 does not lay down that all foreign currencies
received by the assessee will be converted into Indian
rupees only
defines "proceeds of crime" and
"property". Section 105 A (c) defines "proceeds of crime" as under:
"(c) "proceeds ... activity (including crime
involving currency transfers) or the value of any such property;"
[21.1] Section 105 A (d) defines "property" as under
M/S Se Transstadia Private Limited vs Ahmedabad Municipal Corporation on 20 October, 2020
Author
Ashok Gondhia Memorial Trust Through ... vs State Of Gujarat on 9 October, 2025
Author: Bhargav
Section
2(15) defines "duty" to mean a duty of
customs leviable under the Customs Act .
Section 2(22) defines "goods ... 2025
undefined
stores, baggage, currency, negotiable
instruments and any other kind of
movable property. Section 2(25) defines
"imported goods" to mean
Defined Benefit Plan and
'Defined Contribution Plan' Mr. Arun S. Murlidhar in
'Innovations in Pension Fund Management' states :
"Defined Benefit ... change over time.
The scheme then provides a defined benefit\027a
prescribed annuity in either absolute currency or
as a faction of a measure
buying rate of such currency
on the specified date. The term "specified date" has been
defined in Explanation2 to the said subrule ... Court held that rule 115 does not
lay down that all foreign currencies received by the
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against the present applicant as the
alleged counterfeit currency notes are not "counterfeit" as defined
under Section 28 of the Indian Penal Code
