Company Appeal (AT) (Ins) No. 1563 of 2023
3 Jul 2025The appeal under Section 61 of the Insolvency and Bankruptcy Code, 2016 arises from the order of the NCLT, Allahabad Bench dated 06.10.2023 dismissing...
Search Results for "Capital Investment"
715 result(s) found
Found 715 result(s)
Supreme Court
Supreme Court Dismisses Appeal Against SEBI Order Declaring Art Funds as Collective Investment Schemes. Trusts managing pooled investments in art works held to be Collective Investment Schemes under SEBI Act, 1992, despite being structured as trusts rather than companies.
12 Feb 2020The Supreme Court dismissed Civil Appeal No. 19936 of 2017 challenging the order of the Securities Appellate Tribunal which had upheld SEBI's directio...
- 289
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 2016The 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...
- 152
High Court
High Court of Karnataka Allows Appeal in Income Tax Case — Capital Gain Not Included in Book Profit Under Section 115JB. Income from capital gain on sale of land held as investment cannot be included in book profit for MAT purposes under Section 115JB of the Income Tax Act, 1961.
16 Dec 2015The appeal was filed by Sri Hariram Hotels (P) Ltd. against the order of the Income Tax Appellate Tribunal (ITAT), Bangalore Bench, relating to the as...
- 63
High Court
Bombay High Court Allows Assessee's Claim for Capital Gains Treatment in Partnership Dissolution Case. Gains from Sale of Land Held as Co-owned Personal Asset Not Business Income Under Income Tax Act, 1961.
12 Sep 2014The case involved an income tax reference under Section 256 of the Income Tax Act, 1961, for the assessment year 1988-89. The assessee, an individual ...
- 84
High Court
Bombay High Court Upholds Petitioner Company in Reduction of Share Capital Case Under Sections 100-104 of Companies Act, 1956. Court-Ordered Valuation Found Plausible; Minority Objectors Failed to Prove Unfairness.
9 May 2014Cadbury India Limited filed a petition under Sections 100 to 104 of the Companies Act, 1956, seeking sanction of a special resolution for reduction of...
- 10
High Court
Bombay High Court Allows Appeal in Income Tax Case: Investment in Shares of Private Company for Acquiring Control Held as Capital Asset, Not Stock-in-Trade. Shares held for 31 months with transfer restrictions cannot be treated as trading asset under Income Tax Act, 1961.
6 Sep 2013The appellant, Accra Investments Private Ltd., filed an appeal under Section 260A of the Income Tax Act, 1961 against the order dated 25 April 2012 of...
- 196
High Court
Bombay High Court Upholds Constitutional Validity of MVAT Provisions on Input Tax Credit Reversal for Capital Goods Sold as Scrap. Section 48(5) of MVAT Act, 2002 and Rule 58A of MVAT Rules, 2005 held intra vires the Constitution and not ultra vires the parent Act.
10 Jun 2013The judgment concerns a batch of writ petitions filed by various companies challenging the constitutional validity of Section 48(5) of the Maharashtra...
- 136
High Court
Bombay High Court Dismisses Assessee's Appeal in Income Tax Case — Upholds Disallowance of Capital Losses and Business Loss on Guarantee Transactions. Tribunal's findings on sham transactions and lack of commercial substance affirmed under Income Tax Act, 1961.
6 Mar 2012The appellant, Killick Nixon Limited, filed an appeal under Section 260A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tri...
- 62
