free reserves and preference share capital. The
accounting treatment of this mix shall be notified later.
(v) The capital structure of Bharat Sanchar Nigam Limited ... preference
share capital of Rs 7500 Crores and debt of Rs 7500 Crores. The balance
consideration was reflected as reserves. This capital structure was also
stated thereafter that on July 20, 1946, the capital structure of the company was altered from two crores of rupees consisting of twenty lacs ordinary ... July, 20, 1946, a special resolution for increasing the capital and altering the capital structure was duly passed and the same was filed with
further restrained from altering the shareholding
structure and share capital structure of defendant No.10.".
2. To understand the controversy arising in the present ... further
restrained from altering the shareholding structure and share
capital structure of defendant No.10."
14. The background in which the aforesaid two applications
free reserves and preference share capital. The
accounting treatment of this mix shall be notified later.
(v) The capital structure of Bharat Sanchar Nigam Limited ... preference
share capital of Rs 7500 Crores and debt of Rs 7500 Crores. The balance
consideration was reflected as reserves. This capital structure was also
company and adds to the capital cost of the company. Any alteration in or addition to the capital structure of the company essentially involved capital ... distinction between the loan capital and share capital was not clear. Both the capital, according to the assessee, were available for the working funds
capital asset of the mills. He contends that though the capital receipt by the seller for sale of a capital asset may not invariably lead ... part of his circulating capital, the receipt is capital and not income which is taxable.
Distinction between revenue and capital in the law of income
capital and the capital was not converted into a stock-in-trade and the sale of the trees by uprooting them was on capital account ... that the roots of the trees certainly formed part of the capital structure of the assessee's holdings and when the trees were bodily
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 ... company and adds to the capital cost of the company. Any alteration in or addition to the capital structure of the company essentially involved capital
wrong done which does not affect any capital asset or the capital structure of the assessee's business but injures the assessee ... assessee of Joseph Tetley & Co. Ltd. affects any capital asset or the capital structure of the assessee.
21. In the case of Gillanders Arbuthnot
current equity share capital of DIL.
Based on the abovementioned procedures carried out by them, and the capital structure which was proposed, Arthur Andersen ... contends that the share transfer ratio has no meaning unless the capital structure of the transferee-company was itself recommended by the financial experts
