share capital

End to End Taxation on Shares [SIMPLIFIED]

Income Tax - Unlock the complexities of Income Tax on Shares in this comprehensive guide. Explore classifications, Capital Gains, PGBP, and navigate 44AD, 44AB, and Regular provisions. Understand taxation on listed shares for both delivery-based and non-delivery-based trading. Gain practical insights on reporting, tax rates, and effective strategies f...

Reclassification of Authorized Share Capital of The Company

Income Tax - Authorized share capital of the company is the maximum permissible limit set by the shareholders of the Company that allows the Company/Board to issue shares of the Company....

Balancing brand loyalty & price sensitivity in Today’s marketplace

Income Tax - Uncover the findings of Hindenburg Research's 2-year investigation, alleging Adani Groups stock manipulation and accounting fraud of INR 17.8 trillion. Delve into the precarious financial situation, debt concerns, offshore entities, and potential delisting repercussions. Navigate the complex landscape of market integrity and corporate gov...

Impact of Adani Group’s Sustainable Practices on Financial Performance

Income Tax - Explore the impact of Adani Groups sustainable practices on its financial performance. Learn about its comprehensive business model, early beginnings, and commitment to environmental and social responsibility. Gain insights into the influential journey of this global powerhouse. ...

Unveiling Adani Group: An in depth analysis

Income Tax - Dive deep into the Adani Group with our comprehensive analysis. Uncover the controversies, investigations, and financial impact. Understand the challenges the group faces in rebuilding trust and maintaining credibility. Stay informed about the ongoing developments in this corporate saga. ...

Provide Clarity on Taxability of Surplus on Sale of Shares & Securities – Capital Gains or Business Income

Income Tax - As regards shares and other securities, the same can be held either as capital asset or stock-in-trade / trading asset or both. However, the Act does not contain any specific guidelines as to the characterisation of any particular investment as capital asset or stock-in-trade / trading asset. While this characterisation is essentially a f...

Review of policy relating to forfeiture of partly paid-up shares

Income Tax - Forfeiture of shares is a process specified under Table-F (Articles of Association of a Company Limited by Shares) of Schedule I of the Companies Act, 2013. The standard procedure to be followed in case of forfeiture of partly paid-up shares is as follows:...

Shares of Money Matters crashes on real estate scam

Income Tax - Share of Money Matters Financial Services today nosedived by 20 per cent, hitting a lower circuit on BSE, on allegations that the firm bribed senior officials of public sector financial institutions for procuring loans for corporates. The Mumbai-base...

Companies Act may specify stringent rules for filing class action suits

Income Tax - To prevent misuse of class action suits, the new Companies Act may specify a minimum number of shareholders or creditors of companies for exercising the right to file such cases, the Corporate Affairs Minister, Mr Salman Khurshid, has said. This is a major change from the current position on class action suits as mentioned in the Companie...

Corporate can Pay stamp duty online for formation of company, Increase in Authorise Share capital etc

Income Tax - Come September, the incorporation of companies or various regulatory filings will not be a cumbersome and time-taking exercise anymore. The government is going to start e-stamp facility that would allow corporates to deposit stamp duty electronically. From September 12, stamp duty for various instruments including Memorandum of Associatio...

High share premium cannot be base to assess share capital and premium as unexplained cash credit

ITO Vs Rajshree Integrated Cold Chain Pvt. Ltd. (ITAT Kolkata) - ITAT Kolkata held that it is unjustified to assess share capital and share premium as unexplained cash credit u/s. 68 merely for high share premium as identities and creditworthiness of the share applicant and genuineness of the transactions duly established....

Application for reduction of share capital maintainable under Section 66: NCLAT

Brillio Technologies Pvt. Ltd. Vs Registrar of Companies (NCLAT Delhi) - Brillio Technologies Pvt. Ltd. Vs Registrar of Companies (NCLAT Delhi) NCLAT that the NCLT has erroneously held that the Application for reduction of share is not maintainable under Section 66 of the Act, consent affidavits from the creditors is mandatory for reduction of share capital, SPA cannot b...

Section 68 Addition for share capital/premium invalid if opportunity of cross-examination of witness not given

ACIT Vs El Dorado Biotech Pvt. Ltd. (ITAT Ahmedabad) - AO was duty bound to provide opportunity of cross-examination of witness, if he relied on statement of such witness to decide against assessee, particularly when it was demanded by assessee. Illegality crept in, the moment request for cross-examination was denied....

Unlisted shares sold before 11.07.2014 eligible for benefit of short holding period

Mrs. Neelu Analjit Singh Vs The Addl. Commissioner of Income tax (ITAT Delhi) - The issue under consideration is Unlisted shares sold after holding for 23 months considered as Long Term Capital Gains or Short Term Capital Gains?...

ITAT deletes addition for share capital in case of Jagan Reddy Group Companies

M/s Janani Infrastructure Pvt. Ltd. Vs ACIT (ITAT Banglore) - M/s Janani Infrastructure Pvt. Ltd. Vs ACIT (ITAT Banglore) We have held that the sole basis of reopening of the assessment is the information received from the CBI. It is an undisputed fact that AO did not supply those materials to the assessee and also did not confront them with the assessee. Henc...

SEBI (Issue of Capital and Disclosure Requirements) (Amendment) Regulations, 2009

Notification No LAD-NRO/GN/2009- 10/23/186926 - (11/12/2009) - Securities and Exchange Board of India (Issue of Capital and Disclosure Requirements) (Amendment) Regulations, 2009 - Amendment in regulations 2,10,29,42,50, 96,98, Schedules VIII, XI and insertion of regulation 55A....

PAN requirement for transfer of shares in physical form : SEBI

Notification No. MRD/DoP/ Cir-05/2009 - (20/05/2009) - The Securities and Exchange Board of India (SEBI) vide circular ref. no. MRD/DoP/Cir-05/2007 dated April 27, 2007 made PAN the sole identification number for all participants transacting in the securities market, irrespective of the amount of such transaction. ...

Securities and Exchange Board of India (Investor Protection and Education Fund) Regulations, 2009

Notification No. LAD-NRO/GN/2009-10/05/163525 - (19/05/2009) - Every member, who is directly or indirectly interested in any matter coming up for consideration at a meeting of the Committee, shall disclose the nature of his interest at such meeting and such disclosure shall be recorded in the proceedings of the meeting of the Committee and such member shall no...

CS Appointment Limit for companies increased to 5 Crore

Notification No. G.S.R. 11(E) - (05/01/2009) - Notification of change in COMPANIES (APPOINTMENT AND QUALIFICATIONS OF SECRETARY) RULES to increase the present limit of paid-up capital of Rs.2 Crore to Rs. 5 Crore for appointment of full time Company Secretary w.e.f.15/03/ 2009....

Check List for Application under Section 295 and 372A of The Companies Act

Notification No. G.S.R. 501(E) - (06/07/1999) - he application should be addressed to The Secretary, Department Of Company Affairs, of the Jurisdiction in which you are falling. Application should be submitted along with the prescribed fee by demand draft drawn in favour of Pay & Accounts Officer, Department of Company Affairs, of the Jurisdictio...

Recent Posts in "share capital"

High share premium cannot be base to assess share capital and premium as unexplained cash credit

ITO Vs Rajshree Integrated Cold Chain Pvt. Ltd. (ITAT Kolkata)

ITAT Kolkata held that it is unjustified to assess share capital and share premium as unexplained cash credit u/s. 68 merely for high share premium as identities and creditworthiness of the share applicant and genuineness of the transactions duly established....

End to End Taxation on Shares [SIMPLIFIED]

Unlock the complexities of Income Tax on Shares in this comprehensive guide. Explore classifications, Capital Gains, PGBP, and navigate 44AD, 44AB, and Regular provisions. Understand taxation on listed shares for both delivery-based and non-delivery-based trading. Gain practical insights on reporting, tax rates, and effective strategies f...

Posted Under: Income Tax |

Reclassification of Authorized Share Capital of The Company

Authorized share capital of the company is the maximum permissible limit set by the shareholders of the Company that allows the Company/Board to issue shares of the Company....

Posted Under: Income Tax |

Balancing brand loyalty & price sensitivity in Today’s marketplace

Uncover the findings of Hindenburg Research's 2-year investigation, alleging Adani Groups stock manipulation and accounting fraud of INR 17.8 trillion. Delve into the precarious financial situation, debt concerns, offshore entities, and potential delisting repercussions. Navigate the complex landscape of market integrity and corporate gov...

Posted Under: Income Tax |

Impact of Adani Group’s Sustainable Practices on Financial Performance

Explore the impact of Adani Groups sustainable practices on its financial performance. Learn about its comprehensive business model, early beginnings, and commitment to environmental and social responsibility. Gain insights into the influential journey of this global powerhouse. ...

Posted Under: Income Tax |

Unveiling Adani Group: An in depth analysis

Dive deep into the Adani Group with our comprehensive analysis. Uncover the controversies, investigations, and financial impact. Understand the challenges the group faces in rebuilding trust and maintaining credibility. Stay informed about the ongoing developments in this corporate saga. ...

Posted Under: Income Tax |

चाहे अडानी हो या फिर चाहे हो नामी स्टार्ट अप, खुदरा निवेशक तो लुटेगा

भारतीय शेयर बाजारों में आज भी आम निवेशकों को खुलेआम लूटा जा रहा है और वो भी सरकार की नाक के नीचे, आखिर निवेशक कहां निवेश करें और किस ...

Posted Under: Income Tax |

All You Need To Know About Dematerialization of Shares

Article explains What is Dematerialization, Benefit of Dematerialization Shares and Process of Dematerialization of Shares....

Posted Under: Income Tax |

Increase in authorized share capital of company – Procedure

According to Section 2(68) of the Companies Act, 2013, Authorized share capital of the Company means maximum amount of share capital of the company as authorized by memorandum of the company. This means that issued or paid up capital of the company cannot go beyond its authorized share capital. It may happen that in some […]...

Posted Under: Income Tax |

Issue and Redemption of Preference Shares

Preference shares commonly  known as preferred stocks are the kind of shares that hold certain prior benefits. Preference shares are released to rise capital of the company which is known as preference share capital. The preference share holders are given preferential treatment is respect of payment of dividend. They are having priority ...

Posted Under: Income Tax |

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