COMPANY CASES (CC) HIGHLIGHTS
F Enforcement of security interest of secured creditors : Scope of powers of DRT and civil court to direct delivery of possession : Harshad Govardhan Sondagar v. International Assets Reconstruction Co. Ltd. p. 199
F Substantial acquisition of shares : Withdrawal of open offer voluntarily made through public announcement for purchase of shares of target company permissible only in circumstances stipulated under regulation 27(1) : Securities and Exchange Board of India v. Akshya Infrastructure P. Ltd. p.248
F Rules :
Companies (Audit and Auditors) Rules, 2014 P. 59
Companies (Authorised to Registered) Rules, 2014 P. 88
Companies (Inspection, Investigation and Inquiry) Rules, 2014 P. 96
Companies (Meetings of Board and its Powers) Rules, 2014 P. 72
F Dimensions of power of Debts Recovery Tribunal for impounding of passport-G. S. Dubey P. 36
F Duties and liabilities of directors regarding books of account and dividend-Dr. K. R. Chandratre P. 24
F The independent director-T. C. A. Ramanujam and T. C. A. Sangeetha P. 18
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On Saturday, 24 May 2014 6:22 AM, "info@cliofindia.com" <info@cliofindia.com> wrote:
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ITR'S TRIBUNAL TAX REPORTS (ITR (Trib)) HIGHLIGHTS
F Accounting : Method of accounting : Where assessee taking cost price of obsolete items creating provision for difference between cost price and market value and debiting it to P & L account, same effect as taking net realisable value for valuation of closing stock : Tupperware India P. Ltd. v. Asst. CIT (Delhi) p. 616
F Where expenditure on scientific research done by assessee for benefit of public, assessee entitled to deduction u/s. 35 : Asst. CIT v. Consolidated Energy Consultants Ltd. (Indore) p. 623
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No. 2, Vaithyaram Street,
T.Nagar, Chennai - 600017.
Phone: (044) 24350752 - 55
Fax: (044) 24322015
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