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Understand Alteration of Share Capital, Types and Process

Company Law : Learn about Alteration of Share Capital: types, process, and its significance under the Companies Act of 2013. Understand how comp...

June 24, 2024 567 Views 0 comment Print

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 1701 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 18519 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 924 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 3054 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 630 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 4505 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 234 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 804 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 1217 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 267 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 945 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 6798 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 1017 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 3384 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 1796 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 2173 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 1517 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 11638 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 3819 Views 0 comment Print


SEBI not obliged to obtain information from exchanges for sharing with the public under RTI

May 21, 2009 318 Views 0 comment Print

Market regulator SEBI on Friday said it is not obliged to obtain information from stock exchanges for sharing it with the public under the Right to Information Act. “SEBI Act gives powers to SEBI to obtain information for certain purposes and not for obtaining such information from the exchange for the sole purpose of providing the same to the appellant,” […]

PAN requirement for transfer of shares in physical form : SEBI

May 20, 2009 2173 Views 0 comment Print

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

May 19, 2009 1517 Views 0 comment Print

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 not take part in any deliberation of the Committee with respect to that matter.

AAR on Allowability of deduction U/s. 36(1)(viii) / 36(1)(viiia) of IT Act claimed by a Government company

May 10, 2009 13626 Views 0 comment Print

5. It would be appropriate to reproduce section 36(1)(viii) of the Act as it stood in the relevant assessment years i.e. A.Y.1997-98 in the following terms: – Section 36(1)(viii) : as it stood in the statute during the A.Y.(1997-98) 36(1) – The deductions provided for in the following clauses shall be allowed in respect of the matters dealt with therein, in computing the income referred to in section 28

SEBI asks listed companies disclose the voting rights break up of shareholders for each class of security issued

April 27, 2009 634 Views 0 comment Print

Listed companies have to disclose to stock exchanges the voting rights break up of shareholders for each class of security issued, a SEBI amendment to the Equity Listing Agreement has specified. “It has been decided to amend clause 35 of the Equity Listing Agreement to provide additional format for disclosure of voting rights pattern in […]

SEBI asks companies to declare dividend on per share basis instead of Percent basis

April 25, 2009 669 Views 0 comment Print

Clearing shareholders‘ confusion over returns they get from equities, market regulator SEBI on Friday made it mandatory for companies to declare dividend on per share basis, besides prescribing a uniform procedure for dealing with unclaimed shares.   “It has been decided to mandate that listed companies shall declare their dividend on per share basis only,” SEBI said while issuing […]

Tax losses need to be carefully evaluated during acquisition

March 28, 2009 1314 Views 0 comment Print

In commercial sense, even tax losses are valued assets and hence need to be carefully evaluated at the time of acquisition. Recently, the Pune Tribunal in case of DaimlerChrysler India (DIPL) examined the provision relating to carry forward and set-off of losses under Section 79 of the Income Tax Act, 1961 in the backdrop of […]

Allotment of shares is “creation” of shares and not “transfer” of shares

March 10, 2009 5180 Views 0 comment Print

An allotment of shares is a “creation” of shares and not a transfer of shares. There is a vital difference between the two. An allotment is the creation of shares by appropriation out of the unappropriated share capital to a particular person.

Merger of RIL & RPL will be tax neutral for RPL Shareholders

March 6, 2009 2216 Views 0 comment Print

The merger of Reliance Pertroleum (RPL) with Reliance Industries (RIL) is the latest in a long string of amalgamations and mergers that have taken place over time in the Reliance group. As per the arrangement announced by RIL, RPL shareholders of RPL will get one share of RIL for every 16 RPL shares held by […]

On refusal by company to register transfer of shares appeal lies only to CLB and Civil Court has no jurisdiction

February 25, 2009 678 Views 0 comment Print

The Appellant filed a Civil Suit upon refusal by the Second Respondent Company to register shares transferred by the First Respondent in the name of the Appellant on the ground that the signature of the transferor did not tally with the signature in the company records. The transferor did not contest the suit and the trial court passed a decree in favour of the Appellants.

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