accrued to the appellant
as interest on Fully Convertible Debentures. Such
conclusions are opposed to the Terms of issue of
debentures.
10. The enhancement ... accrued to the
appellant as interest on Fully Convertible Debentures.
Such conclusions are opposed to the Terms of issue of
debentures.
6. The enhancement
interest by the Central Government or the
Government of any State;
(ii) debentures or other securities for money issued
under the authority of any Central ... investing in shares of any one banking
company or in shares and debentures of any one company in excess of
the limits as specified
straight line method' for granting deduction on amortization of
premium on debentures.
B) Assessee's Cross Objection:-
The assessee has raised five grounds ... erred in upholding
the disallowance of amortization of premium on debentures to the
extent of Rs.14,54,741/-.
6) Assessment year
whereas the assessee
had no objection to the products being treated as debentures and
consequently levying tax @ 10% as per proviso to section ... short „LTCG‟) on the sale of a structured product, viz.
0% debentures issued by Deutsche Investments India Pvt. Ltd. after
claiming indexation and offered
however simultaneously (i.e. on 12.10.2010), Non-
Convertible & Redeemable at par debentures of
different terms (rating, tenure, rate of interest) and
carrying a maximum ... stock exchange in India and also the question
whether Optionally Fully Convertible Debentures (for short
'OFCDs') offered by the 2 appellants should have
Planet M.
division in consideration of equity shares and 6% redeemable
unsecured debentures being slump sale and therefore liable for tax
under section ... each 125,00,00,000
Unsecured
Debentures
125,95,50,000
The difference between the value of the shares allotted in exchange and the value
Ghosh adverted to statement of the petitioner dated 24.3.2015 who is
a debenture trustee member of Rose Valley Group to argue that the petitioner ... voluntary statement recorded
under PMLA that he was nominated as the Debenture Trustee for the period
2007-08. The number of Debenture Trustees were four
Dy.Cit, Cir-1(2), Hyderabad vs M/S Cuntry Club (I) Limited,, Hyderabad on
Companies Act, 1956, in
terms of which issuance of shares/ debentures
to more than 49 investors needs to be through
public issuance. This means that ... case
may be.
67. Construction of references to offering shares
or debentures to the public, etc.
(1) Any reference in this
erred in confirming the
disallowance of write back of debenture loan of
Rs. 85,00,000/- as income of the appellant and
subjecting ... confirming the disallowance of write
back of debenture loan of Rs. 85,00,000/- as income of the
appellant and subjecting
