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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>Business trust definition updated to remove mandatory stock exchange listing requirement, altering eligibility and tax treatment going forward.</h1> The Bill removes the listing-on-stock-exchange requirement from the business trust definition in clause (13A) of section 2, and adds sub-clause (hh) to Explanation 1 of clause (i) of clause (42A) to provide that units in a segregated portfolio shall include the period for which the original units in the main portfolio were held by the assessee when determining whether a capital asset is a short term capital asset.

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