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Chamber Research By The Judges Post Conclusion Of Hearing – Whether Justified?
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Legal Considerations for Start-Ups – Are you overlooking some?
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February 2014

A. P. (DIR Series) Circular No. 84 dated 6th January, 2014

By Gaurang Gandhi, Chartered Accountant

Reading Time 1 mins

Issue of Non-convertible/redeemable bonus preference shares or debentures – Clarifications This circular grant general permission, as against the present system of case-to-case approval, to Indian companies for issue of non-convertible/redeemable preference shares or debentures by way of distribution as bonus from the general reserves, to nonresident shareholders, including the depositories that act as trustees for the ADR/GDR holders, under a Scheme of Arrangement approved by a Court in India under the provisions of the Companies Act, as applicable, subject to no-objection from the Income Tax Authorities.

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February 2014

A. P. (DIR Series) Circular No. 84 dated 6th January, 2014

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A. P. (DIR Series) Circular No. 85 dated 6th January, 2014

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February 2014

A. P. (DIR Series) Circular No. 84 dated 6th January, 2014

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[2013] 145 ITD 491(Mumbai- Trib.) Capital International Emerging Markets Fund vs. DDIT(IT) A.Y. 2007-08 Order dated- 10-07-2013

A. P. (DIR Series) Circular No. 85 dated 6th January, 2014