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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 nav...

July 21, 2023 1536 Views 1 comment Print

Reclassification of Authorized Share Capital of The Company

Company Law : Authorized share capital of the company is the maximum permissible limit set by the shareholders of the Company that allows the Co...

July 12, 2023 13293 Views 0 comment Print

Balancing brand loyalty & price sensitivity in Today’s marketplace

Finance : Uncover the findings of Hindenburg Research's 2-year investigation, alleging Adani Groups stock manipulation and accounting fraud ...

January 29, 2023 888 Views 0 comment Print

Impact of Adani Group’s Sustainable Practices on Financial Performance

Finance : Explore the impact of Adani Groups sustainable practices on its financial performance. Learn about its comprehensive business mode...

January 28, 2023 3033 Views 1 comment Print

Unveiling Adani Group: An in depth analysis

Finance : Dive deep into the Adani Group with our comprehensive analysis. Uncover the controversies, investigations, and financial impact. U...

January 28, 2023 4275 Views 1 comment Print


Latest News


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. Ho...

January 21, 2016 618 Views 0 comment Print

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

SEBI : Forfeiture of shares is a process specified under Table-F (Articles of Association of a Company Limited by Shares) of Schedule I o...

August 28, 2015 4349 Views 0 comment Print

Shares of Money Matters crashes on real estate scam

Finance : Share of Money Matters Financial Services today nosedived by 20 per cent, hitting a lower circuit on BSE, on allegations that the ...

November 25, 2010 207 Views 0 comment Print

Companies Act may specify stringent rules for filing class action suits

Company Law : To prevent misuse of class action suits, the new Companies Act may specify a minimum number of shareholders or creditors of compan...

January 26, 2010 729 Views 0 comment Print

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

Company Law, Finance : Come September, the incorporation of companies or various regulatory filings will not be a cumbersome and time-taking exercise any...

August 21, 2009 1202 Views 0 comment Print


Latest Judiciary


Deduction u/s. 80IC eligible on addition u/s. 68 of unsubstantiated share capital: Delhi HC

Income Tax : Delhi High Court held that benefit of deduction under section 80IC of the Income Tax Act available even in case of addition of uns...

April 5, 2024 192 Views 0 comment Print

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

Income Tax : ITAT Kolkata held that it is unjustified to assess share capital and share premium as unexplained cash credit u/s. 68 merely for h...

February 7, 2024 708 Views 0 comment Print

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

Company Law : Brillio Technologies Pvt. Ltd. Vs Registrar of Companies (NCLAT Delhi) NCLAT that the NCLT has erroneously held that the Applicati...

December 31, 2021 6585 Views 0 comment Print

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

Income Tax : AO was duty bound to provide opportunity of cross-examination of witness, if he relied on statement of such witness to decide agai...

November 11, 2020 996 Views 0 comment Print

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

Income Tax : The issue under consideration is Unlisted shares sold after holding for 23 months considered as Long Term Capital Gains or Short T...

July 28, 2020 3270 Views 1 comment Print


Latest Notifications


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

SEBI : Securities and Exchange Board of India (Issue of Capital and Disclosure Requirements) (Amendment) Regulations, 2009 - Amendment in...

December 11, 2009 1763 Views 0 comment Print

PAN requirement for transfer of shares in physical form : SEBI

SEBI : The Securities and Exchange Board of India (SEBI) vide circular ref. no. MRD/DoP/Cir-05/2007 dated April 27, 2007 made PAN the sol...

May 20, 2009 2131 Views 0 comment Print

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

SEBI : Every member, who is directly or indirectly interested in any matter coming up for consideration at a meeting of the Committee, s...

May 19, 2009 1469 Views 0 comment Print

CS Appointment Limit for companies increased to 5 Crore

Company Law : Notification of change in COMPANIES (APPOINTMENT AND QUALIFICATIONS OF SECRETARY) RULES to increase the present limit of paid-up c...

January 5, 2009 11428 Views 0 comment Print

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

Company Law : he application should be addressed to The Secretary, Department Of Company Affairs, of the Jurisdiction in which you are falling. ...

July 6, 1999 3753 Views 0 comment Print


Preferential Issue by Listed Company & SEBI (ICDR) Regulations, 2009

May 3, 2016 33610 Views 1 comment Print

Preferential Allotment means an issue of shares by a body corporate under Section 62 (1) (c) of the Companies Act, 2013. Relevant Date means a date 30 days prior to the date on which the general meeting of the Company is held in terms of Section 62(1) (c) of the Companies Act, 2013.

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

January 21, 2016 618 Views 0 comment Print

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 facts-specific determination, the absence of legislative guidance has resulted in a lot of uncertainty and avoidable litigation.

Stamp Duty on Shares issued under Indian Stamp Act in Demat Form

October 22, 2015 44012 Views 1 comment Print

Whether shares/securities issued by company or an issuer in demat form are chargeable to stamp duty under Indian Stamp Act? If yes then on what value it will be charged or how consideration would be calculated for the purpose of levy of stamp duty?

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

August 28, 2015 4349 Views 0 comment Print

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:

Issue of Share at Premium- Modus Operandi of Conversion of Black Money into White

August 11, 2015 6204 Views 0 comment Print

In these cases there are 18 different assessees who filed appeal before ITAT aggrieved from the order u/s 263 passed by CITs. In original proceedings AO passed orders with nominal additions after investigation by way of summoning various subscribers to share capital of assessee companies.

How to Register as AMFI Registered Mutual Fund Advisors (ARMFA)

January 7, 2015 41162 Views 22 comments Print

All AMFI/ NISM Certified Intermediaries engaged in marketing and selling of Mutual Fund schemes are required to be registered with AMFI after passing AMFI/ NISM Certification Test. The Mutual Funds will not be able to deal with intermediaries who are not registered with AMFI and obtained ARN.

Types of stock market charts: A Complete Guide

April 24, 2014 9234 Views 3 comments Print

Technical analysts study historical stock and index price trends to predict stock movements and trends. A stock or index chart like any other graph has two-axis – X and Y – plotted for price and time. Each chart has a specific function and what chart you use, depends on the information you are seeking. There […]

Buy-Back of Securities (Unlisted Public Company and Private Company)

March 17, 2014 18113 Views 10 comments Print

Buy-Back of Securities (Unlisted Public Co. & Private Co.) Buy Back of Securities is a boon for Companies who wants to reduce their Share Capital. First of all, here are few preliminary notes of Buy Back: a. Introduced by ‘The Companies (Amendment) Act, 1999 b.  Governing Sections of Companies Act, 1956:

The Primary Objective of The Corporation: Value Maximization

May 15, 2013 10150 Views 0 comment Print

The primary objective of the Finance manager is always to increase the wealth of the shareholders in long term. And this objective is also compared with the profit maximization objective of the corporation and almost all the authors believe that Wealth maximization is superior objective than Profit Maximization.

Checklist / Procedure for Rights Issue of shares

June 4, 2012 91861 Views 0 comment Print

2) Period for which the issue may remain OPEN:Rights offer shall be made by Notice specifying the number of shares offered and limiting a time not being less than 15 days from the date of the offer within which the offer, if not accepted, will be deemed to have been declined {Section 81(1)(b)}.