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          Income Tax

          Expression 'Fund'

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          Fund as a legal concept: covers cash, cash equivalents and rights or obligations to receive or pay cash under GAAR. Fund for Chapter X-A (GAAR) purposes includes (a) any cash; (b) cash equivalents; and (c) any right, or obligation, to receive or pay, the cash or cash equivalent, thereby extending the concept to liquid assets and enforceable payment entitlements.
                            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.

                                  Fund as a legal concept: covers cash, cash equivalents and rights or obligations to receive or pay cash under GAAR.

                                  Fund for Chapter X-A (GAAR) purposes includes (a) any cash; (b) cash equivalents; and (c) any right, or obligation, to receive or pay, the cash or cash equivalent, thereby extending the concept to liquid assets and enforceable payment entitlements.


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