Benefit Society ; or (ad) if it is a company, wherein shares (not being shares entitled to a fixed rate of dividend whether with or without ... attributable to the capitalised profits of the company representing bonus shares allotted to its equity shareholders after the 31st day of March, 1964, and before
Section 10 in The Income Tax Act, 1961
10. Incomes not included in total income
partition had taken place and,— (a) the daughter is allotted the same share as is allotted to a son; (b) the share ... Mitakshara coparcener shall be deemed to be the share in the property that would have been allotted to him if a partition of the property
section (5) of section 11; or (A) shares in a public sector company; (B) shares prescribed as a form or mode of investment under clause ... accretion to the shares, forming part of the corpus mentioned in clause (i), by way of bonus shares allotted to the trust or institution;] [ Inserted
value of any specified security or sweat equity shares allotted or transferred, directly or indirectly, by the employer, or former employer, free of cost ... includes the securities offered under such plan or scheme; (b) "sweat equity shares" means equity shares issued by a company to its employees or directors
share or shares held by him in the predecessor co-operative bank if the transfer is made in consideration of the allotment ... being a share or shares held by him in the amalgamating company, if— (a) the transfer is made in consideration of the allotment
asset ; (ab) in relation to a capital asset, being equity share or shares allotted to a shareholder of a recognised stock exchange in India under ... recognised stock exchange acquired by a shareholder who has been allotted equity share or shares under such scheme of demutualisation or corporatisation, shall be deemed
rights
shares-Such shares to be offered to all shareholders Indian
as well as the holding company-Shares however allotted to
only Indian shareholders-Notice ... allotted to the
Indian shareholders including members of the Manoharan
group. Out of these the Devagnanam group was allotted 11,734
shares. After marking
sick industrial company; (g) the allotment to the shareholders of the sick industrial company of shares in the sick industrial company or, as the case ... allotment of shares, or where it is not possible to allot shares to any shareholder the payment of cash to those shareholders in full satisfaction
Section 73 in The Companies Act, 1956
73. Allotment of shares and debentures to be dealt in on stock exchange .-
(1) [Every company, intending ... shares or debentures are in excess of the aggregate of the application moneys relating to the shares or debentures in respect of which allotments have