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...
TNMM functional comparability requires excluding rice manufacturers from a pure Basmati rice trader's benchmark and recognising operating export recei...
Working-capital adjustment subsumes delayed-receivable effects in TNMM benchmarking of captive software-development services, avoiding separate notion...
Transfer-pricing comparability requires exclusion of financially illogical super-profit comparables and correction of unsupported annual-report and ma...
Charitable character assessment preserves Section 80G approval despite inclusive spiritual teachings and incidental religious expenditure within the s...
Penalty proceedings for cash-loan acceptance require assessment proceedings and recorded Assessing Officer satisfaction; absent these, the proceedings...
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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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