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S. sixty eight Bogus share capital/ top quality: The practice of conversion of un-accounted income through cloak of Share Capital/Top quality need to be subjected to careful scrutiny specifically in private placement of shares. Submitting Most important evidence just isn't enough.

S. 147 Reopening of Bogus share cash: While the reopening relies on information provided through the investigation wing, the reasons never specify which the financial commitment was non-genuine.

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When my daughter And that i were visiting friends in Aberdeen, Scotland, we ended up on an outing someday and stopped for lunch at a beautiful tiny lodge identified as "The Udny Arms".

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As the quantity of vacancies had been communicated subsequent towards the holding on the Preliminary Check but ahead of the publication of the result, for this reason it cannot be mentioned that Rule five or Ailment no. 5 of your advertisement is thoroughly violated. There is certainly slight variation this page and we have been acutely aware that in these kinds of subject the ―doctrine of requirement‖, comes in Engage in. Certain number of allowance should be built in favour from the Performing of the Government, keeping in perspective the dictum in their Lordships on the Apex Court docket about ‗process of Govt. working During this state as enunciated in Union of India & ors. v. Satish Chandra Sharma (A.I.R. 1980 S.C. 600, at web site 603, base of para 11) quoted as follows:

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S. sixty eight Bogus share capital in method of accommodation entries: The transactions are Evidently sham and make-believe with exceptional paper operate to camouflage their bogus mother nature. The reasoning is Opposite to human probabilities.

“four. The phrase “location of small business” covers any premises, services or installations utilized for carrying about the enterprise of