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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>Small and Medium REIT definitions set roles for investment managers, SPVs, trustees and scheme offer documents.</h1> Regulation 26H defines SM REIT structure and participants: an SM REIT pools investor funds into distinct schemes owning property through wholly owned SPVs; schemes are offered via scheme offer documents. The investment manager must be an Indian company managing the SM REIT's assets and operations; the trustee, a registered debenture trustee, holds assets in trust for unit holders. 'Liquid net worth' means net worth in unencumbered liquid assets. KIS and KIT denote Key Information of the Scheme and Trust. SEBI notifications amend and omit certain explanatory provisions.

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