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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>REIT leasing restriction: mandates leasing-only income, long-term fixed rentals, and no operational risk for sponsor entities.</h1> Regulation 18(5B) illustrates conditions limiting REIT activities to leasing rather than operating: REITs and their HoldCos/SPVs must not bear operating model risk or return; income must be fixed rental from leasing, not operating income; leases should be long term with rentals based on leasable area; assets to be leased in cold or warm shell with basic utilities; and operation licences must not be in the name of the REIT, HoldCo or SPV.

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