distribution. The
floating capital used in the company which
formerly consisted of subscribed capital and
the reserves now becomes the subscribed
capital."
[Emphasis supplied ... fresh capital and the issue of bonus
shares and held that expenditure on the former was capital in
nature as it changed the capital base
capital in a: commercial bank
in the United States, the supervisory
authorities include 'Undivided Profits' as an
integral part of the capital structure ... Bank
and are a part of the capital funds and an integral part of
the capital structure and without it, it would not be
possible
public interest of its depositors;
(d) that the company has adequate capital structure and earning
prospects;
(e) that the public interest will be served ... company, the general character of
its management, the adequacy of its capital structure and earning
prospects. He submitted that every banking company has compulsory
expenditure would be on the capital side. It was true that the alteration in the capital structure by raising the share ... capital would make more funds available, then the expenditure would be on the capital side. It was true that the alteration in the capital structure
maintenance (reconditioning) of plant and machinery and (c) for fabricating structural support to capital goods. The appellant is also against the decision of the lower ... third issue (whether the structural materials used to fabricate structural support for erecting capital goods can be considered to be inputs for the purpose
income from these trees.
The sale of such trees thus affects capital structure and
cannot give rise to a revenue receipt.
V. Venugopala Verma Rajah ... person engaging himself in the business of sale of
trees the capital structure would be not only the land on
which the trees stood
will be a revenue receipt, while compensation received for loss of capital structure would be "capital receipt". Therefore, it is the agreement, which ... Thus, if the compensation is received for the loss of capital structure, it would be capital in nature, and if the compensation is received
floating capital used in the company which formerly consisted of subscribed capital and the reserves now becomes the subscribed capital".
11. On the issue ... transferred and shown as subscribed capital. This has nothing to do with the capital structure of the company. The profit-making apparatus remains the same
operation,
6. The TPO has compared entities having different working capital
structure with the appellants operations which has different working
capital requirement without making ... operations which has
different working capital requirements.
Erred by comparing entices having different working capital
structure with the Appellant's EOU operations having different
inextricably linked with the setting up of the factory building/capital structure of
the company and, therefore, such income has to be treated as capital ... These receipts are
inextricably linked with the setting up of the capital structure of the assessee-
company. They must, therefore, be viewed as capital receipts
