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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>Mark-to-market valuation in mutual funds requires recognising realised and unrealised gains while excluding unrealised gains from distributable income.</h1> Mutual funds must mark investments to market, recognising realised and unrealised gains or losses in revenue accounts while excluding unrealised appreciation from distributable income. Trade-date recognition applies; dividends and interest are recognised on ex-dates or as accrued daily. The weighted average cost method determines holding cost; transaction prices exclude customary transaction costs. Non-traded investments follow specified valuation norms. Real estate mutual fund assets are initially measured at cost but subsequently remeasured at fair value certified by two independent valuers (lower valuation used), with fair value changes recognised in the revenue account and unrealised gains non-distributable.

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