Search Results for "Share Valuation"

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Search Results for "Share Valuation"

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High Court

High Court of Karnataka Allows Petition Against Trial Court's Order on Court Fee in Partition Suit — Section 35(1) of Karnataka Court-Fees and Suits Valuation Act, 1958. The court held that the trial court must first determine the market value of the suit properties before directing the plaintiff to pay proper court fee.

24 Aug 2021

The petitioner, Anjanappa, filed a suit for partition (O.S.No.808/2008) before the Additional Civil Judge and JMFC, Devanahalli, seeking 1/3rd share i...

High Court

Bombay High Court Allows Writ Petition in Stamp Duty Dispute on Amalgamation Scheme — Reduction of Share Capital Prior to Merger Must Be Considered for Valuation. Court holds that stamp duty under Article 25(da) of Maharashtra Stamp Act, 1958 is payable on the market value of shares as on appointed date, which includes the reduced share capital sanctioned by High Court.

25 Sep 2024

The petitioner, J. P. Morgan Securities India Pvt. Ltd., filed a writ petition challenging the rejection of its appeal under Section 53(1A) of the Mah...

Supreme Court

Supreme Court Dismisses Appeal by Dissenting Financial Creditor in Insolvency Resolution Process Under Insolvency and Bankruptcy Code, 2016. Approval of Resolution Plan by Committee of Creditors Based on Commercial Wisdom is Not Subject to Judicial Review on Grounds of Security Interest Value Omission, as Per Section 30(4) and Limited Scope Under Section 61(3).

13 May 2021

The appeal arose from a dispute under the Insolvency and Bankruptcy Code, 2016, involving the corporate debtor VSP Udyog Private Limited. The appellan...

High Court

Bombay High Court Allows Petition Challenging Valuation of Suit for Court Fees in Property Dispute. Court holds that where a sale deed is challenged as void ab initio, the plaintiff need not pay ad valorem court fees on the market value of the property, and the suit is properly valued under Section 6(iv)(j) of the Bombay Court Fees Act, 1959.

28 Sep 2010

The petitioner, original defendant No.1, challenged the valuation of the suit for the purpose of payment of court fees. The respondents, original plai...

Supreme Court

Supreme Court Upholds Assessee in Income Tax Case Regarding Computation of Capital Gains on Renouncement of Right Shares. The Court held that net capital gain under Section 12B(2) of the Income-tax Act, 1922, must be determined after deducting loss due to depreciation in value of original shares, applying commercial principles.

31 Oct 1966

This appeal concerned the proper computation of capital gains under the Indian Income-tax Act, 1922. The assessee, an individual, held 710 shares as i...

High Court

Bombay High Court Hears Writ Petition Challenging Taxation of Alleged Shortfall in Share Premium Under Transfer Pricing Provisions. The Dispute Centers on Whether Chapter X of the Income Tax Act, 1961 Can Apply When No Actual Income Arises from the International Transaction.

10 Oct 2014

The petitioner, Vodafone India Services Pvt. Ltd., a wholly owned subsidiary of a non-resident holding company, issued 2,89,224 equity shares at a pre...

Supreme Court

Supreme Court Dismisses Appeal by Dissenting Secured Creditor in Insolvency Resolution Process Under Insolvency and Bankruptcy Code, 2016. The Court upheld the commercial wisdom of the Committee of Creditors in approving a resolution plan, ruling that consideration of security interest value under Section 30(4) is a guideline not subject to judicial review under Section 61(3), absent unfair treatment within the same class.

13 May 2021

The dispute arose from the corporate insolvency resolution process of VSP Udyog Private Limited, where India Resurgence ARC Private Limited, a secured...

High Court

High Court of Karnataka Decides Revenue's Wealth Tax Appeals Involving Definition of 'Assets'. The Appeals Challenge ITAT Orders Regarding Assessment Years 1999-2000 to 2004-05 under Section 2(ea) of Wealth Tax Act, 1957.

30 Aug 2018

The High Court of Karnataka heard a batch of Wealth Tax Appeals filed by the Revenue under Section 27-A of the Wealth Tax Act, 1957, against the order...

High Court

High Court of Karnataka Upholds Trial Court's Valuation of Suit for Declaration and Injunction Under Karnataka Court Fee and Suit Valuation Act, 1958 — Suit for Declaration That Sale Deed Is Null and Void Is Properly Valued Under Section 26(c) Read with Section 24(d) of the Act.

24 Apr 2015

The defendant filed a writ petition under Articles 226 and 227 of the Constitution of India challenging an order dated 30.7.2013 passed by the I Addit...

High Court

Bombay High Court Hears SEBI's Application to Recall Sanction of Composite Scheme in Fertilizers Merger Case. Securities Regulator Alleges Material Non-Disclosure and Accounting Violations in Scheme Involving Listed and Unlisted Companies Under Companies Act, 1956.

10 Sep 2015

The Securities and Exchange Board of India (SEBI) filed applications on 21.02.2013 seeking recall of orders of the Bombay High Court dated 17.06.2011 ...

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