Dabur Invest Corp, New Delhi vs Prcit-16, New Delhi on 11 March, 2019
Dabur Invest Corp, New Delhi vs Prcit-16, New Delhi on 11 March, 2019
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1 - 10 of 249 (0.77 seconds)Ved Mehra vs State on 4 September, 2019
colly). He further relied
upon summary of value of all shares in the name of deceased as Ex.PW1/P.
14. Thereafter, petitioner ... number of shares of
following companies and their value shall be treated as follows :
1. Garware Nylons Ltd 75 shares market Value Zero
2. Finolex
Reliance Life Sciences P.Ltd, Navi ... vs Dcit Rg 7(2), Mumbai on 30 September, 2019
said loan zero coupon was
optionally convertible into share capital at any time not later than
31.03.2011 at a fair value to be determined ... loan was zero coupon and was optionally convertible
into share capital at the option of the lender at a fair value to be determined
M/S. Simpson Unitech Wireless (P) Ltd., ... vs Ito, New Delhi on 8 November, 2019
telecom companies
had allotted shares at a higher rate, the shares sold by
assessee had a higher value per share as a result of licenses ... taxable on the ground that subsequently fair market value of
shares has been reduced to zero. This is a subsequent event
which cannot affect taxability
Ankit Mittal vs Ankita Pratisthan Ltd. & Ors on 29 November, 2019
handful number of shareholders,
whose share value upon re-organisation would be rounded off to zero, as their
number of shares would have ... respondent to make payment to the
shareholders whose shares had been cancelled at the book value rate as on
1.4.2016.
14. It is stated that
Keva Industries Private Limited, ... vs Income Tax Officer 15(2)(1), Mumbai on 16 October, 2019
shell, the value of shares of S H Kelkar & Co held by
KNP Industries Pte Ltd was virtually zero. Hence it was pleaded that ... nutshell, the value of shares of S H
Kelkar & Co. held by KNP Industries Pte Ltd was virtually zero.
8.1. We find that
Assistant Commissioner Of Income Tax, ... vs Shri Gyandeep Khemka, Jaipur on 8 March, 2019
shares are not based on fundamentals/business
results of the companies but the same are fluctuated by insider's trading
from zero value ... these shares are not based on business
results of the companies but same are fluctuated by insider's trading
from zero value (negligible price
Ito 7(1)(3), Mumbai vs Homeshine Properties P.Ltd, Mumbai on 10 April, 2019
that a non est and zero balance company asking for
premium of Rs. 490/- per share with a face value of Rs.
10/- defies commercial ... that a non est and zero
balance company asking for premium of Rs. 490/- per share with
a face value of Rs. 10/- defies commercial
Amitabha Bhattacharya vs The State Of Nct Of Delhi on 5 September, 2019
Folio no. Certificate No. of Face value &
company no. / Warrant shares Market Value
no. per share
Aditya Birla A000562 ... Zero
Radiators Ltd.
Jay Shree Transfer 4424 100 10 & Zero
Textiles Ltd. no.2600 dt.
15.05.1957
& are allegedly having market value of share
Mangilal Jain , Darjeeling vs Ito, Ward - 3(3), Darjeeling , ... on 15 May, 2019
PENNY SHARE"
The shares in which the assessee has claimed to have made a deal, are identified as
Penny Shares by the investigation wing ... these
shares are not based on business results of the companies but same are fluctuated by
insider's trading from zero value (negligible price