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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>Prohibition on payment of incentives bars inducements for SM REIT unit applications, allowing only fees or commission for services.</h1> Regulation 26ZA forbids any person connected with the issue of units of an SM REIT scheme from offering, directly or indirectly, any incentive-whether in cash, kind, services or otherwise-to induce applications for the issue; only fees or commission for services rendered in relation to the issue are permitted.

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