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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>Cost allocation on portfolio segregation: segregated units' cost set proportionately to NAV, original units' cost adjusted accordingly.</h1> The cost of acquisition of units in a segregated portfolio is determined by applying to the original cost the proportion that the net asset value of the asset(s) transferred to the segregated portfolio bears to the net asset value of the total portfolio immediately before segregation; the original units' cost in the main portfolio is deemed reduced by the amount so allocated, with definitions of main, segregated and total portfolio adopted from the referenced SEBI circular.

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