Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
Transfer-pricing treatment of ITeS margins excludes pass-through tax recoveries and separate delayed-receivables interest after working-capital adjust...
Capacity-utilisation adjustments under TNMM can neutralise substantiated COVID-related idle costs where underutilisation materially affects profitabil...
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Reduction of issued, subscribed, and paid-up equity share capital u/s 66 of the Companies Act, 2013. Compliance with Sections 66(1), 66(2), and 66(3) satisfied. Confirmed reduction of share capital by approving Special Resolution dated 10.08.2023 and Circular Board Resolution dated 08.11.2023, reducing issued, subscribed, and paid-up equity share capital from Rs.483,66,21,630/- consisting of 48,36,62,163/- equity shares of Rs. 10/- each to Rs. 483,65,81,190/- consisting of 48,36,58,119/- equity shares of Rs. 10/- each by cancelling and extinguishing paid-up equity share capital of Rs. 40,440/- divided into 4,044 equity shares of Rs. 10/- each held by non-promoter shareholders, representing approximately 0.00083% of total issued, subscribed, and paid-up equity share capital, for an aggregate consideration of Rs. 66,88,776/- determined at Rs. 1,654/- per equity share from free reserves. Copy of approved Minutes to be filed with ROC within 30 days. Order to be published in newspapers within 30 days as per Section.
Reduction of issued, subscribed, and paid-up equity share capital u/s 66 of the Companies Act, 2013. Compliance with Sections 66(1), 66(2), and 66(3) satisfied. Confirmed reduction of share capital by approving Special Resolution dated 10.08.2023 and Circular Board Resolution dated 08.11.2023, reducing issued, subscribed, and paid-up equity share capital from Rs.483,66,21,630/- consisting of 48,36,62,163/- equity shares of Rs. 10/- each to Rs. 483,65,81,190/- consisting of 48,36,58,119/- equity shares of Rs. 10/- each by cancelling and extinguishing paid-up equity share capital of Rs. 40,440/- divided into 4,044 equity shares of Rs. 10/- each held by non-promoter shareholders, representing approximately 0.00083% of total issued, subscribed, and paid-up equity share capital, for an aggregate consideration of Rs. 66,88,776/- determined at Rs. 1,654/- per equity share from free reserves. Copy of approved Minutes to be filed with ROC within 30 days. Order to be published in newspapers within 30 days as per Section.
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