Section 68 in The Income Tax Act, 1961 [Entire Act]
substantially interested), and the sum so credited consists of share application money, share capital, share premium or any such amount by whatever name called
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1 - 10 of 18153 (5.61 seconds)Section 3 in The Sick Industrial Companies (Special Provisions) Act, 1985 [Entire Act]
free reserves" means all reserves credited out of the profits and share premium account but does not include reserves credited out of re-evaluation
Section 78 in The Companies Act, 1956 [Entire Act]
Substituted by Act 21 of 1999, Section 5, for " share" (w.r.e.f. 31.10.1998). ] premium account"; and the provisions of this Act relating ... Substituted by Act 21 of 1999, Section 5, for " share" (w.r.e.f. 31.10.1998). ] premium account were paid-up [securities ] [Substituted
Acit, New Delhi vs M/S Acb India Ltd.,, New Delhi on 17 January, 2018
support of the contention that it
has received genuine share capital/share premium. The documents
were details of share application money with confirmation from ... shares @ Rs.25/- per share on 2nd August, 2016 to
various investors and existing share holders as follows :
Name of the Shareholder No. of shares
Section 3 in The Banking Companies (Acquisition And Transfer Of Undertakings) Act, 1970 [Entire Act]
shall establish a reserve fund to which shall be transferred the share premiums and the balance, if any, standing to the credit of the reserve
Section 3 in The Banking Companies (Acquisition and Transfer of Undertakings) Act, 1980 [Entire Act]
shall establish a reserve fund to which shall be transferred the share premiums and the balance, if any, standing to the credit of the reserve
Section 33AC in The Income Tax Act, 1961 [Entire Act]
amounts of the paid-up share capital, the general reserves and amount credited to the share premium account of the assessee, no allowance under this
Section 52 in The Companies Act, 2013 [Entire Act]
Application of premiums received on issue of shares.—
(1) Where a company issues shares at a premium, whether for cash or otherwise, a sum equal ... aggregate amount of the premium received on those shares shall be transferred to a “securities premium account” and the provisions of this Act relating
Section 17 in The Banking Regulation Act, 1949 [Entire Act]
fund under sub-section (1), together with the amount in the share premium account is not less than the paid-up capital of the banking ... appropriates any sum or sums from the reserve fund or the share premium account, it shall, within twenty-one days from the date of such
Acit, Cc-Ii, Ludhiana vs M/S Jai Bhole Steel Tubes (P) Ltd., ... on 7 September, 2018
addition of Rs. 84,00,000/- on account of bogus Share
capital & Share Premium received by the company ignoring the fact that the
assessee ... Which was already holding 50,000
shares. Therefore, it is clear that this share capital and share premium is Assessee
Company's own unaccounted