Aditya Thomas & Jayati Bhatia The very definition of “export” under the Foreign Exchange Management (Export of Goods & Services) Regulations 2015 (“Current Regulations”) has historically excluded services, limiting its scope to goods and software. This restrictive approach has led to conflicting interpretations, particularly when juxtaposed with the broader definition under the Foreign Exchange Management […]
NUALS Law Journal
NUALS Law Journal 