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DCKL. It was running in losses and it's share value was zero. As per the letter issued by the Company Secretary

same has been redeemed on 11.12.2013. Presently the value of above shares is zero. The same was Ex.RW8/A (colly ... same has been redeemed on 11.12.2013. Presently the value of above shares is zero. 20. Ex. RW8/A proves that deceased Mr. Surjeet Singh

were no fixed assets and no investments. There were zero profits, zero sales and zero dividends. On the basis of the financial health ... PENNY SHARE: The shares in which the assessee has claimed to have made a deal, are identified as Penny Shares by the investigation wing

Convertible Redeemable Preference Shares (New Preference Shares) of the Company being zero dividend and non-cumulative in nature at their face value. The Unpaid Debt ... convertible redeemable preference share of the company being zero dividend and non-cumulative in nature at their face value. Further, the unpaid debt shall

observed that fresh share capital has been raised during the year for Rs.16.16 crores through issue of preference share to two entities ... share at the face value of Rs.100/- each with no Security Premium. The assessee company has allotted such share capital at a zero premium

mere reduction in the face value of shares. Rather, it is effacement of the shares as well as corresponding capital of the Company. The arrangement ... value of shares to NIL. Rather it is case where the shares have got extinct along with corresponding rights. In case of extinct shares, there

Reports', which were shared, in the initial report provided on the Land and Building, the valuer had assessed value of Rayagada lands ... conclusion that the value of the said Lands in 'Rayagada' should be determined as 'Zero'. Consequently, the basis for arriving

Reports', which were shared, in the initial report provided on the Land and Building, the valuer had assessed value of Rayagada lands ... conclusion that the value of the said Lands in 'Rayagada' should be determined as 'Zero'. Consequently, the basis for arriving

Reports', which were shared, in the initial report provided on the Land and Building, the valuer had assessed value of Rayagada lands ... conclusion that the value of the said Lands in 'Rayagada' should be determined as 'Zero'. Consequently, the basis for arriving

Reports', which were shared, in the initial report provided on the Land and Building, the valuer had assessed value of Rayagada lands ... conclusion that the value of the said Lands in 'Rayagada' should be determined as 'Zero'. Consequently, the basis for arriving