Part-C of the agreement. Part B described the Capital Structure and
15 ITA No.4557/Del/2025
ACIT vs. Cinestaan Entertainment Pvt. Ltd.
Shareholding ... Part A and Part B are reproduced as under:
SCHEDULE 1-CAPITAL STRUCTURE & SHAREHOLDING PATTERN
Part A-Capital Structure & Shareholding Pattern
operations
more efficiently at a different location while leaving the fixed capital
structure untouched. Hence, the expenditure was in the nature of
business expenditure allowable ... carrying on of business more efficiently without
altering the fixed capital structure, the same would-be revenue in
nature. The Hon'ble Court noted
industrial undertaking must be such that a
definite quantum of capital is employed therein. In other words,
the undertaking must bear a degree of financial ... separateness and must not be so integrally connected with the
general capital structure of the assessee company as to render
the capital employed incapable
there was no
addition to the capital assets of the assessee-company and no
change in its capital structure. The pipelines, etc., which might
have
what kind of
company to be formed, what should be the capital
structure, if FDI was allowed & what are the
various taxes
what kind of
company to be formed, what should be the capital
structure, if FDI was allowed & what are the
various taxes
party of Second Part shall share investment proposals/
share calling communication, capital structure of the
JVC and likes with the Company from time to time ... payment received by the consultant prior to
receiving the first capital instalment shall be treated as
Deposit and the same shall be payable
alienate, dilute, issue further capital, encumber, transfer or otherwise deal
with the pledged shares or alter the capital structure of respondent ... status quo with regard
to the shareholding pattern, DEMAT holdings and capital structure of
respondent no. 1, and to refrain from issuing any further shares
Respondents
from altering, modifying or in any manner tampering with the
capital structure of Respondent No. 3 Firm;
g) Pass such other and further orders
their 8054 equity
shares (26% of the paid-up and subscribed capital) in Respondent
1
Act
Signature Not Verified
Digitally Signed ... arbitration, and direct the Respondents
to maintain status quo of the capital structure of Respondent No. 4;
b) Direct the Respondent
