equity shares held by LOAs to optionally convertible
debentures (in short 'OCDs'), with the approval from the Jurisdictional
High Court. Scheme of reorganization ... equity shares held by four LOAs were converted into
1750 OCDs each. Aggregate value of 7000 OCDs in the books of the
assessee was shown
reply explained as
under:-
"1. The investment in Optional Convertible Debentures (OCD's) of
referred six companies is very old and they have ... public for subscription. In view of the fact that all the
OCDs were issued by private limited companies there would be no
requirement
assessee company by CHPL,
included the investment in Optionally Convertible Debentures (OCD) of a sum of
Rs. 200 crores. This was in addition ... Assessing Officer, this transferred
ITA No. 2087/Del./2014 4
amount of OCD of Rs. 200 crores was not a part of the scheme
issued to
respondent no 1 to deposit the optional convertible debentures (OCD)
bearing registered Folio number OCD-04 certificate No 4: 04 Distinctive ... Annexure
A-9 Colly) to the appellants that the aforesaid OCDs Nos disclosed by
respondent no 1 were not in electronic form
orders of the
authorities below. The undisputed fact is that the OCD of M/s. Ordyn
Technologies Pvt. ltd., worth Rs. 20 crores were purchased ... debenture cum interest. Thus one thing is clear that on maturity of
OCD, the assessee is entitled to receive the interest. However, facts on
record
Watt I-Com set Sl.No.8488 with battery to OCD/2 Signal Bn before proceeding on leave i.e. 17/12/2016 and kept
Watt I-Com set Sl.No.8488 with battery to OCD/2 Signal Bn before proceeding on leave i.e. 17/12/2016 and kept
ABOUT 73 YEARS,
R/AT GANGOLI VILLAGE,
KUNDAPURA TALUK,
UDUPI DISTRICT,
PIN OCDE:576 201. ... RESPONDENTS
(By Smt.B.P.RADHA
ocd spe 65 TP Sees ot eo "Ta av) wey a
card spee Le an att pas B3 haces
that the Respondent No. 1 underwent treatment for her Obsessive Compulsive Disorder (OCD) and Gastritis. According to the Appellant since treatment related to psychiatric ... admissible amount out of its notion that treatment costs for OCD and Gastritis was not separable. We, however, see no logic in such findings. Since
