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        Companies Law

        WHETHER CAPITAL REDEMPTION RESERVE IS TO BE TREATED AS “FREE RESERVE”

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        Capital Redemption Reserve treated as free reserve, permitting its use where rule 2(d) allows under companies law guidance. A Companies Law circular dated 29 12 1976 declares that the Capital Redemption Reserve is to be treated as a free reserve for the purpose of rule 2(d), classifying it with other reserves that qualify as free reserves and aligning its regulatory treatment and permissible uses accordingly.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Capital Redemption Reserve treated as free reserve, permitting its use where rule 2(d) allows under companies law guidance.

                                A Companies Law circular dated 29 12 1976 declares that the Capital Redemption Reserve is to be treated as a free reserve for the purpose of rule 2(d), classifying it with other reserves that qualify as free reserves and aligning its regulatory treatment and permissible uses accordingly.


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