Regulations, 2018
18. Shareholding in a recognised clearing corporation.
(1) The capital structure in a recognized clearing corporation shall be such that atleast fifty
securities were bought back; and (e) the consequent changes in the capital structure and the shareholding pattern after and before the buy-back
receipts
are inextricably linked with the setting up of the capital structure of the
assessee company. We find the Hon'ble Supreme Court ... against the public issue expenses. The
issue of share relates to capital structure of the company and
hence expenses incurred in connection with the issue
Koninklijke Philips N.V, Kolkata vs Dcit, (It)-1(2), Kolkata, Kolkata on 25 October
securities are completed by all lenders; and
ii. the new capital structure and/or changes in the terms of conditions of the existing loans ... Then he stated that "IBC generally focuses on Capital Structure Resolution only and the sectoral challenges cannot be addressed through IBC and thus
person engaging himself in the business of sale of trees the capital structure
would be not only the land on which the trees stood ... income. If the trees were sold off with the
roots the capital structure would be affected.
The High Court in the judgment under appeal
receipts
are inextricably linked with the setting up of the capital structure of the
assessee company. We find the Hon'ble Supreme Court ... against the public issue expenses. The
issue of share relates to capital structure of the company and
hence expenses incurred in connection with the issue
receipts
are inextricably linked with the setting up of the capital structure of the
assessee company. We find the Hon'ble Supreme Court ... against the public issue expenses. The
issue of share relates to capital structure of the company and
hence expenses incurred in connection with the issue
hand, we find that the structural steel items have been used for the fabrication of support structures for capital goods. The appellants have argued that ... holding that the structural items used in the fabrication of support structures would fall within the ambit of Capital Goods as contemplated under Rule
CETA, 1985 which were used in fabricating structures of capital goods. The department was of the view that credit is not eligible on such items ... lays down that the MS items used for erection of support structures of capital goods is eligible for credit. The Commissioner, however, has delegated
