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Companies Act, 1956 Section 79A
Title: Issue of Sweat Equity Shares
State: Central
Year: 1956
Matched in: Title Issue of Sweat Equity Shares
View Complete Act List Judgments citing this sectionCompanies Act, 1956 Section 79A
Title: Issue of sweat equity shares
State: Central
Year: 1956
Matched in: Title Issue of sweat equity shares
View Complete Act List Judgments citing this sectionCompanies Act, 2013, Section 54
Title: Issue of Sweat Equity Shares
State: Central
Year: 2013
Matched in: Title Issue of Sweat Equity Shares
View Complete Act List Judgments citing this sectionBrief the judgments behind these acts
The Companies Act, 2013 Section 54
Title: Issue of sweat equity shares.—
State: Chattisgarh
Year: 2013
Matched in: Title Issue of sweat equity shares.—
View Complete Act List Judgments citing this sectionCompanies Act, 1956 Part 3
Title: Prospectus and Allotment, and Other Matters Relating to Issue of Shares or Debentures
State: Central
Year: 1956
by purchasing the securities issued to employees of the company pursuant to a scheme of stock option or sweat equity. (6) Where a company has passed a special resolution under clause (b) of sub­section (2)2[or the Board has … of bonus issue or in the discharge of subsisting obligations such as conversion of warrants, stock option schemes, sweat equity or conversion of preference shares or debentures into equity shares. (9) Where a company buy-back its securities under
View Complete Act List Judgments citing this sectionFinance Act 2007 Chapter III
Title: Direct Taxes
State: Central
Year: 2007
(i), after sub-clause (ha), insert-- "(hb) in the case of a capital asset, being any specified security or sweat equity shares allotted or transferred, directly or indirectly, by the employer free of cost or at concessional rate to … employees), the period shall be reckoned from the date of allotment or transfer of such specified security or sweat equity shares;"; (ii) after Explanation 2, insert-- 'Explanation 3.--For the purposes of this clause, the expressions "specified security" and
View Complete Act List Judgments citing this sectionIncome Tax Act, 1961 Section 17
Title: "salary", "perquisite" and "profits in Lieu of Salary" Defined
State: Central
Year: 1961
the assessee or to effect a contract for an 11[annuity;] 11a[(vi) the value of any specified security or sweat equity shares allotted or transferred, directly or indirectly, by the employer, or former employer, free of cost or at … been granted under any plan or scheme therefor, includes the securities offered under such plan or scheme; (b) sweat equity shares means equity shares issued by a company to its employees or directors at a discount or for
View Complete Act List Judgments citing this sectionFinance (No. 2) Act 2009 Chapter III
Title: Direct Taxes
State: Central
Year: 2009
for sub-clause (vi), the following sub-clauses shall be substituted, namely:-- '(vi) the value, of any specified security or sweat equity shares allotted or transferred, directly or indirectly, by the employer, or former employer, free of cost or at … been granted under any plan or scheme therefor, includes the securities offered under such plan or scheme; (b) "sweat equity shares" means equity shares issued by a company to its employees or directors at a discount or for
View Complete Act List Judgments citing this sectionFinance (No. 2) Act 2009 Section 9
Title: Amendment of Section 17
State: Central
Year: 2009
for sub-clause (vi), the following sub-clauses shall be substituted, namely:-- '(vi) the value, of any specified security or sweat equity shares allotted or transferred, directly or indirectly, by the employer, or former employer, free of cost or at … been granted under any plan or scheme therefor, includes the securities offered under such plan or scheme; (b) "sweat equity shares" means equity shares issued by a company to its employees or directors at a discount or for
View Complete Act List Judgments citing this sectionFinance (No.2) Act, 2009 Section 17
Title: In section 17 of the Income-tax Act, in clause
State: Central
Year: 2009
with effect from the 1st day of April, 2010, namely (vi) the value of any specified security or sweat equity shares allotted or transferred, directly or indirectly, by the employer, or former employer, free of cost or at … been granted under any plan or scheme therefor, includes the securities offered under such plan or scheme; (b) "sweat equity shares" means equity shares issued by a company to its employees or directors at a discount or for
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