Judicial Pronouncements in Valuation brought out by ICAI
Judicial Pronouncements in Valuation brought out by ICAI and ICAI RVO
Contents
Orders passed by the Hon’ble Supreme Court of India
- Alok Kaushik Vs Bhuvaneshwari Ramanathan and Ors (2021) …………… 3
- Maharashtra Seamless Limited Vs Padmanabhan Venkatesh and Ors. (2020) …………….. 7
- G.L. Sultania and Ors. Vs The Securities and Exchange Board of India and Ors. (2007)…………….. 14
- Renuka Datla Vs Solvay Pharmaceutical B.V. and Ors.(2003) ………….. 25
- Miheer H. Mafatlal Vs Mafatlal Industries Ltd. Ors.(1996)…………………. 32
- Hindustan Lever Employees’ Union Vs Hindustan Lever Limited and Ors. (1994) ………………… 42
Orders passed by Hon’ble High Courts - Pr. Commissioner of Income Tax-2 Vs Cinestaan Entertainment Pvt. Ltd. (DEL HC) (2021) ……… 52
- Cushman and Wakefield India Private Limited and Ors. Vs Union of India and Ors. (DEL HC) (2019)………… 58
- Cadbury India Limited (2014) – Petition for reduction of Share Capital (BOM HC) (2014) …………….. 61
- Sanction to the Scheme of Amalgamation – Reliance Petroleum Ltd. with Reliance Industries Limited (BOM HC) (2009) ………………………….. 67
- Sanction to the Scheme of Amalgamation – Shrey Promoters Private Limited with EMAAR MGF Land Private Limited (DEL HC) (2006)…….. 76
- Dinesh Vrajlal Lakhani Vs. Parke Davis (India) Ltd. (BOM HC) (2003) . 85
- Sanction to the Scheme of Amalgamation – Brooke Bond Lipton India Ltd. and Hindustan Lever Ltd. (CAL HC) (1996)……………………… 91
Orders passed by Ld. Appellate Tribunals and Tribunals - Simpson and Company Limited (NCLT) (2021) – Consolidation and reduction of Share Capital …………… 99
- Dr. Vijay Radhakrishnan vs. Bijoy P Pulipra, Resolution Professional (NCLAT) (2021) ……………. 105
- TSI Yatra Pvt. Ltd. Vs ACIT, Range-25 (ITAT) (2020)…………………….. 111
- Syngenta India Limited (NCLT) (2020) ………………………………………….. 120
- Vodafone M-Pesa Ltd. Vs. DCIT, Circle 8(3)(2) (ITAT) (2019) ………… 131
- Ankit Mittal vs. Ankita Pratisthan Ltd and Ors (NCLAT) (2019)………… 137
Case Study - Kingfisher Airlines – A case study on Brand Valuation ……………………. 147
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