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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>Crypto-asset definition added, treating distributed ledger-based digital representations of value as captured within tax definitions.</h1> Amendments to section 2 revise definitions: securities held by Foreign Institutional Investors and specified investment funds are recognised when invested under SEBI or IFSC regulations; clause (22) adds intra-group advances or loans where one party is a Finance Company or Finance Unit and the parent or principal is listed abroad, with Finance Company/Unit meanings drawn from IFSC regulations and a requirement that they operate as global or regional corporate treasury centres; clause (47A) adds a definition of crypto-asset as a digital representation of value secured by a cryptographically secured distributed ledger or similar technology.

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