1 - 10 of 35733 (0.23 seconds)
existing company in respect of which the holders of preference shares issued before the commencement of this Act have
Central Government Act
declaration and payment of dividends (including dividends on preference shares) within India, shall, before making any payment in cash
Central Government Act
expenses of shareholders. It appears that the preference shares in
this company were sold at the market rate ... face value of Rs. 10 each and Rs. 500 preference shares
of the face value of Rs. 100 each. Though
Supreme Court of India
each and 32,000 partly
paid up cumulative preference shares of Rs. 100 each, the
paid up capital ... ordinary shares and Rs. 16
lakhs partly paid up preference shares, Rs. 50 being
unpaid on each
Supreme Court of India
payment, within India, of the dividends (including dividends on preference shares) payable out of such income;'
7. Omitted
Central Government Act
Companies Act, 1956
80. Power to issue redeemable preference shares.
(1) Subject to the provisions of this section, a company ... shares may, if so authorised by its articles, issue preference shares which are, or at the option of the company
Central Government Act
each
10,00,000
5,000 cumulative preference shares of Rs. 25 paid up
1,25,000
4,000 second ... preference shares of Rs. 100 each fully paid up
4,00,000
The second preference shares do not entitle
Supreme Court of India
gain tax.
The appellant had purchased 90 non-cumulative
preference shares, each of the face value ... limited. In 1965, a sum of Rs. 500/- per preference share
was paid off to the assessee upon a reduction
Supreme Court of India
each
Rs. 800
20,000 4% redeemable non-cumulative preference shares of Rs. 100 each
fully paid ... each
Rs. 800
20,000 4% redeemable non-cumulative preference shares of Rs. 100 each
fully paid
Income Tax Appellate Tribunal - Ahmedabad
6340 per share. The valuation for a
preference share of Rs. 100/- was fixed at par. The
respondents objected ... total issued share
capital which would include preference shares and that the
shareholding claimed by the petitioners did not amount
Supreme Court of India
Get new documents for this query in your RSS feed reader -