A. Palkhiwala, T.R. Andhyarujina, Soli J. Sorabjee, R. Dada, S. Ganesh, J.R. Gagrat, R.B. Aggarwala, P.G. Gokhale, B. Aggarwala, R.J. Gagrat, R.B. Hathikhanawala, R.F. Nariman, P.H. Parekh, Sanjay Bhartari, M.K. Menon, R.K. Dhillon, Ms. Rohini Chhabra, Ms. Sunita Sharma and Ms. Ayesha Misra for the Petitioners.
You simply measure how much foreign currency you took with you, add the amount of currency you bought while abroad, and substract what was left when you got back.
You measure, number the expenditure itself, but the sources of the expenditure, and can thus achieve a simple and reliable measure on the basis of a small number of recorded and readily verifiable transactions.
