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1. Foreign Direct Investment (FDI) in India - Issue of equity shares under the FDI scheme allowed under the Government route - Cir. No. 55 Dated: December 9, 2011

2. A wholly owned subsidiary set up in India by a non-resident entity, operating in a sector where 100% FDI is allowed in the automatic route and there are no FDI linked...

3. Taxation of excess share premium received u/s 56(2)(viib) - basis of valuation - preference share versus equity shares - First it is to be decided that, which clause of...

4. Addition u/s 56(2)(viib) - valuation under Rule 11UA (2) - Even if preferential shares and equity shares are considered to be falling within the purview of Section...

5. Permitted sectors, entry routes and sectoral caps for total foreign investment -FDI - FEMA - New Regulations

6. Short Term capital Gains - Transfer / Conversion of Redeemable Cumulative Convertible Preference Share and Fully Compulsory Convertible Preference Shares to equity...

7. Revision u/s 263 - issue of bonus shares would amount to distribution of dividend or not - the assessee has issued only equity shares and there are no preference shares....

8. Foreign Direct Investment (FDI) in India - Issue of equity shares under the FDI scheme allowed under the Government route. - Cir. No. 120 Dated: May 8, 2012

9. Addition u/s 56(2)(viib) - application of Rule 11UA - FMV of redeemable preference shares - sub-Rule (2) of Rule 11UA deals valuation in respect of unquoted equity...

10. Addition u/s 68 - conversion of preference share into equity share - the only doubt is that the value of share premium charged is not truly reflecting the intrinsic...

11. Addition u/s 56(2)(viib) r.w.r 11UA - excess premium charged - issuance of preference shares to the director/ex-director of the assessee company - The ITAT held that...

12. 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....

13. Conversion of partly up equity shares into fully paid-up equity shares - the board of directors are well within the powers to make a call on the shareholders in respect...

14. Levy of Service Tax - Brokerage/Commission received towards the services relating to public issue of Equity Shares/Bonds - The issue is no longer res-Integra as the...

15. The ITAT held that u/s 56(2)(viib), addition on premium amount in excess of FMV for issuing Optional Convertible Preference Shares to holding company is unsustainable....