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Search Results for "share capital increase"

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Supreme Court

Supreme Court Allows Appeal in IBC Section 7 Application — Cumulative Redeemable Preference Shares Held as Debt, Not Investment. The Court held that CRPS constitute a debt under Section 3(11) of IBC, 2016, and the appellant is a financial creditor entitled to file an application under Section 7.

9 Dec 2025

The appeal arises from the dismissal of the appellant's application under Section 7 of the Insolvency and Bankruptcy Code, 2016 (IBC) by the NCLT and ...

High Court

Bombay High Court Allows Revision Application of Lessor in Rent Control Exclusion Case. Company That Lost Rent Control Protection Due to High Paid-Up Share Capital Cannot Regain It by Subsequent Reduction.

4 Oct 2024

The case involves a dispute between M/s. Depe Global Shipping Agencies Pvt. Ltd. (Plaintiff/Lessor) and M/s. Mather and Platt (India) Ltd. (Defendant/...

Supreme Court

Supreme Court Upholds Bombay High Court's Decision on Stamp Duty Refund for National Organic Chemical India Ltd. Maximum Cap on Stamp Duty a One-Time Payment, Rules Apex Court.

5 Apr 2024

The Supreme Court dismissed the appeal filed by the State of Maharashtra, upholding the Bombay High Court's decision that granted National Organic Che...

High Court

Bombay High Court Allows Appeal in Income Tax Case on Share Premium Utilization — Tribunal's Direction to Examine Section 78 of Companies Act, 1956 Set Aside as Beyond Scope of Income Tax Proceedings. The court held that the Assessing Officer cannot examine compliance with company law provisions in income tax proceedings, and the Tribunal's order was perverse.

9 Feb 2024

The appellant, Shendra Advisory Services Pvt. Ltd., was a joint venture between Indian promoters (Future Group) and a foreign company, Participatie Ma...

Supreme Court

Supreme Court Allows Revenue's Appeal in Capital Gains Tax Case — Revaluation and Credit to Partners' Capital Accounts Constitutes Transfer Under Section 45(4) of Income Tax Act, 1961. The Court held that revaluation of assets and crediting the surplus to partners' capital accounts in a reconstituted firm amounts to distribution of capital assets, attracting capital gains tax under Section 45(4), and overruled the applicability of Hind Construction Ltd. to post-1988 amendments.

24 Nov 2022

The case involves appeals by the Revenue against the judgment of the Bombay High Court which dismissed the Revenue's appeals and confirmed the ITAT's ...

Supreme Court

Supreme Court Remands Oppression Petition in Share Allotment Dispute Under Sections 397/398 of Companies Act, 1956 — Preference Shareholder's Voting Rights and Validity of Allotments Require Reconsideration. The Court held that the allotments were made in compliance with Section 81(1A) but the High Court failed to properly assess the allegations of oppression, necessitating a fresh hearing by the Company Law Board.

10 May 2019

The appeal arose from a judgment of the Delhi High Court which set aside an order of the Company Law Board (CLB) in a petition under Sections 397 and ...

High Court

Bombay High Court Dismisses Appeal Against CLB Order in Company Petition for Oppression and Mismanagement — Upholds Finding That Petition Was Not Maintainable Due to Lack of Consent Under Section 399 of Companies Act, 1956. The court held that consent of members under Section 399 must be obtained prior to filing the petition and cannot be cured after filing.

16 Apr 2018

The case involves an appeal against the order of the Company Law Board (CLB) dismissing Company Petition No.4 of 2007 filed by the appellants under Se...

High Court

Bombay High Court Allows Appeal in Company Law Dispute Over Alteration of Share Capital — Interim Relief Granted to Protect Plaintiff's Rights Pending Suit. The court held that the plaintiff, a director, had a prima facie case and balance of convenience favored granting interim injunction against the company and other directors regarding the alteration of share capital from Rs.5,00,000 to Rs.1,00,00,000 in the Memorandum of Association.

1 Aug 2017

The case involves a dispute within a family-owned company, H. Fillunger & Company Pvt. Ltd., where the plaintiff, Ajit Arvind Marathe, a director, fil...

High Court

Bombay High Court Rules Share Issue Expenses to Dilute Foreign Equity as Capital Expenditure Under Income Tax Act, 1961. Interest on Share Application Money Cannot Be Adjusted Against Such Capital Expenditure.

8 Sep 2016

The case involves an Income Tax Reference under Section 256(1) of the Income Tax Act, 1961, by the Income Tax Appellate Tribunal (Tribunal) at the ins...

High Court

Bombay High Court Upholds Arbitral Award in Joint Venture Dispute — State Not Liable for Delay in Obtaining Approvals. The court held that the State Government did not breach the Joint Venture Agreement by failing to obtain necessary approvals within a reasonable time, as the agreement did not impose an absolute obligation on the State.

11 May 2012

The appellant, Carol Info Services Limited, entered into a Joint Venture Agreement with the State of Maharashtra to establish a super specialty hospit...

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