directing the appellant to refund the amount collected
through Optionally Convertible Debentures (OCD) jointly and
severally along with other Directors together with interest ... investors, issuance of NCDs and issuance of OCDs.
The appellant filed Criminal Writ Petition No. 1117 of 2017
which was allowed by judgment
aforesaid investments were acquired directly out of 0% OCD's
amounting to Rs. 40Crs. Raised from M/s. Shimal Research
Laboratories Ltd. - as duly ... Oscar Pharmaceuticals Pvt. Ltd.
on 2nd March, 2007 out of 0% OCD's amounting to Rs.40 Crs. raised
from M/s. Shimal Research
that the assessee issued
Compulsory Convertible Debentures (CCDs) and Optionally
Convertible Debentures (OCDs) to its AEs in India and Abroad.
Total interest payment ... incorporated in the assessment order re-characterizing the
transaction of issuance of OCDs/CCDs to its Associated
Enterprises (AEs) into Equity Capital. In reaching this
ocd ... ocd
view of the AO/TPO in treating the
transactions of issue of OCDs and CCDs into Equity capital. Central
facts leading to the dispute ... certain on-going projects on a large scale basis. It issued
OCDs to KPDL and CCDs to Lobrenco Ltd. in 2009 and continued
Bbovet ocd
ocd ... ocd Oy _38 $0, 89 Boog
ocd taper ... egal pe " heer $ fon: 4
i & S ocd
Khaled Kamal Hussein Mohamed Kassem vs The State Of Maharashtra And Ors on 30 January
this Court, would show that the first petitioner has been suffering from
OCD which is a mental disorder.
2 The learned Single Judge
