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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>Fund corpus requirement updated to allow six-month compliance or year-end assessment under amended section 9A.</h1> Amendment to section 9A modifies the corpus test proviso to allow a fund established in the previous year to satisfy the corpus threshold within six months from the last day of the month of establishment or at the end of that previous year, whichever is later, and replaces the arm's length price requirement for fund manager remuneration with an amount calculated in the prescribed manner; the amendments apply retrospectively from 1st April, 2019 and to the 2019-2020 assessment year and thereafter.

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