consideration for issue of shares is received— (i) by a venture capital undertaking from a venture capital company or a venture capital fund ... time being in force; (b) "venture capital company", "venture capital fund" and "venture capital undertaking" shall have the meanings respectively assigned to them in clause
capital gains of a venture capital fund or a venture capital company from investments made by way of equity shares in a venture capital undertaking ... acquiring equity shares of venture capital undertakings in accordance with the prescribed guidelines; and (c) "Venture capital undertaking" means such domestic company whose shares
Explanation 2. - For fee purposes of sub-clause (d), fee expression "actual capital sum assured" shall have fee meaning assigned to it in fee Explanation ... wife effect from fee 1st day of April, 2013, namely: - '(c) "venture capital undertaking" means a venture capital undertaking . referred to in fee Securities
behalf of a venture capital company or a venture capital fund and the venture capital company or venture capital fund shall furnish, within such time ... purposes of this Chapter "venture capital company", "venture capital fund" and "venture capital undertaking" shall have the meanings respectively assigned to them in clause
Sandip Save, Promod Broota, Nitin ... vs The Chairman, Securities And Exchange ... on 27 November, 2002
23FB) any income of a venture capital company or venture capital
fund from investment in a venture capital undertaking.
5 ITA No. 7472/Mum/2017 ... behalf of a venture capital company or a venture capital
fund and the venture capital company or venture capital fund shall
furnish, within such time
Assessing
Officer that the appellant company cannot be regarded as a
Venture Capital Undertaking so as to be eligible for exemption from
the application ... applicability of
the provisions of section 56(2)(viib), being a venture capital
undertaking, in respect of consideration received for issue of CCPS
from
income of a
Venture Capital Company or Venture Capital Fund from
investment in a Venture Capital Undertaking. As per
Explanation to section 10(23FB ... that income derived by a Venture Capital
Company or Venture Capital Fund from investments made in
Venture Capital Undertaking was made exempt from the very
income of a Venture
Capital Company or Venture Capital Fund from investment in a
Venture Capital Undertaking. As per Explanation to section 10(23FB ... that income derived by a Venture Capital Company or Venture Capital
Fund from investments made in Venture Capital Undertaking was
made exempt from the very
received by a venture capital undertaking from a venture
capital company or a Venture Capital Fund, the provisions of section 56(2)(viib)
shall ... clause (n) of regulation 2 of the
Venture Capital Funds Regulations; or
16
(ii) a venture capital undertaking as defined in clause
