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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>Equity oriented fund definition widened to include specified mutual fund schemes and Unit Trust units, altering tax treatment.</h1> The amendment replaces clause (b) in the Explanation after the income-tax provision to define equity oriented fund as the fund referred to in the Explanation to the capital-gains provision for equities and the Unit Scheme established by the Unit Trust of India, thereby specifying which mutual fund schemes and the Unit Trust scheme qualify as equity oriented funds for tax purposes.

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