erection and installation of technological
structures which are other than civil structures or structures for support of
any capital goods therefore, the ECIS ... Erection, Installation of technological structure which are other
than civil structure or structure for support of any capital goods. Therefore
the ECIS in the present
times. The company in the said prospectus, under the head "Capital Structure" at item 7 of the notes (page 11) had made ... CAPITAL IN 1999-2000 AFTER FULL CONVERSION OF OCNTW" has been mentioned. Further on the same page, immediately after the "capital structure
State Commission's Tariff Regulations
determines the capital structure on which Return on Equity
(RoE) can be allowed. According to which, there is debt ... Regulation 21 of the State Tariff Regulations, 2005, which
specifies the capital structure and treatment of variances from
recommended capital structure.
6. We have heard
does not have any intention or proposal to alter its capital structure within a period of 6 months from the date of opening the issue ... disclose to the Appellant any proposal or intention to alter its capital structure within the period of 6 months from the date of opening
rent was very nominal. By obtaining the land on lease
the capital structure of the assessee did not undergo any change. The
assessee only acquired ... pharmaceuticals industries Ltd there was
no change in the capital structure of the assessee on the payment of lease premium
whereas in the case
company and, therefore, clearly lies in the capital field. Since the
basic frame-work of the capital structure of the business is being extended ... captive power plant are capital or revenue in nature. The expenditure in question is obviously connected with the capital structure of the assessee-company
either with Qualcomm or with DoT were on capital account being related to the capital structure of the assessee and none of the said transaction ... submitted that if the amount is received as compensation without affecting capital structure of the assessee, the same constitutes a revenue receipt as rightly held
reduction in the share capital as a result of the settlement, according to the Revenue authorities, has affected the capital structure of the assessee-company ... writing off of share capital by way of reduction, may on the first blush suggest that the capital structure of the company has been affected
expenses connected with issue of Such share capital must be considered to be related to the capital structure of the company. Whether the assessee ... close connection with issue of share capital, has got to be considered as related to the capital structure of the company alone. The three decisions
show
that expenditure related to increase of share capital base which
changes the capital structure of the company has to be disallowed
on capital account ... writing off of share capital by way of
reduction, may, on the first blush, suggest that the capital structure
of the company has been affected
