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Companies Law - Highlights / Catch Notes

Home Highlights March 2016 Year 2016 This

Companies (Share Capital and Debentures) Second Amendment Rules, ...

Companies Law

March 30, 2016

Companies (Share Capital and Debentures) Second Amendment Rules, 2016 - where all members of a company agree, the offer for buy-back may remain open for a period less than fifteen days - Notification

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  2. Income-tax (28th Amendment), Rules, 2016 - Special Provisions Relating to Tax on Distributed income of Domestic Company for Buy-Back of Shares - Notification

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  6. Revenue v/s capital expenditure - , the expenditure incurred by the assessee on conversion of convertible debentures into equity shares has to be treated as capital...

  7. Gain on sale of shares - capital gains or business income - buy back of shares by the borrowers - the object of trading in shares was lacking in as much as the financial...

  8. Gains arising on buy-back of shares taxable u/s 46A or under section 45 - “Transfer” in section 46A - section 45 and section 46A operate in different fields. Section 45...

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