#section 397
Log in to FollowLatest section 397 updates, provisions, case laws, compliance requirements, tax implications and expert analysis under Income-tax law on TaxGuru.
Corporate Law
Corporate Law
ITR Alone Can’t Prove Low Income to Escape Maintenance; Wife’s Earning Capacity No Bar: Gujarat HC
Company Law
Company Law
Mediation family settlement upheld as sum received under consent terms
Goods and Services Tax
Goods and Services Tax
Andhra Pradesh HC Denies Police Custody in Rs. 8 Crore GST Scam Case
Corporate Law
Corporate Law
Trial Courts Can’t Add Accused Under Section 319 CrPC on Vague Grounds: MP HC
Income Tax
Income Tax
Initiation of prosecution proceedings u/s 276CC in absence of any demand is unsustainable-in-law
Corporate Law
Corporate Law
Deciding validity or otherwise of Gift Deed is outside the jurisdiction of NCLT
Company Law
Company Law
Arbitrary valuation of shares not justified if shareholders succeeded in demonstrating oppression
Company Law
Company Law
To file petition U/s. 397/398 petitioner must be shareholder on the date of petition
Company Law
Company Law
CLB can allow amendment to petition filed u/s. 397 & 398, if it isn’t prejudicial to parties
Company Law
Company Law
Bona fide disputed debt cannot be adjudicated in winding up proceedings
Company Law
Company Law
Share qualification required to maintain petition u/s. 397 & 398
Company Law
Company Law
Issue of shares to reduce shareholding of petitioner shareholder-company after removing its directors without any notice is per se oppressive
Income Tax
Income Tax
HC may sanction non tax neutral demerger
Company Law
Company Law
Petition U/s. 397 filed by Minors alleging oppression & Mismanagement is not maintainable
Explore the latest section 397 updates on TaxGuru, including relevant Income-tax Act provisions, rules, notifications, circulars, judicial decisions and compliance guidance. The coverage highlights important tax positions, procedural requirements, assessments, deductions, penalties and litigation developments to help taxpayers and professionals understand the practical implications of changes in income-tax law.
