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Judicial Pronouncements in Valuation brought out by ICAI

CA Cult

Judicial Pronouncements in Valuation brought out by ICAI and ICAI RVO

Contents

Orders passed by the Hon’ble Supreme Court of India

  1. Alok Kaushik Vs Bhuvaneshwari Ramanathan and Ors (2021) …………… 3
  2. Maharashtra Seamless Limited Vs Padmanabhan Venkatesh and Ors. (2020) …………….. 7
  3. G.L. Sultania and Ors. Vs The Securities and Exchange Board of India and Ors. (2007)…………….. 14
  4. Renuka Datla Vs Solvay Pharmaceutical B.V. and Ors.(2003) ………….. 25
  5. Miheer H. Mafatlal Vs Mafatlal Industries Ltd. Ors.(1996)…………………. 32
  6. Hindustan Lever Employees’ Union Vs Hindustan Lever Limited and Ors. (1994) ………………… 42

    Orders passed by Hon’ble High Courts
  7. Pr. Commissioner of Income Tax-2 Vs Cinestaan Entertainment Pvt. Ltd. (DEL HC) (2021) ……… 52
  8. Cushman and Wakefield India Private Limited and Ors. Vs Union of India and Ors. (DEL HC) (2019)………… 58
  9. Cadbury India Limited (2014) – Petition for reduction of Share Capital (BOM HC) (2014) …………….. 61
  10. Sanction to the Scheme of Amalgamation – Reliance Petroleum Ltd. with Reliance Industries Limited (BOM HC) (2009) ………………………….. 67
  11. Sanction to the Scheme of Amalgamation – Shrey Promoters Private Limited with EMAAR MGF Land Private Limited (DEL HC) (2006)…….. 76
  12. Dinesh Vrajlal Lakhani Vs. Parke Davis (India) Ltd. (BOM HC) (2003) . 85
  13. 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
  14. Simpson and Company Limited (NCLT) (2021) – Consolidation and reduction of Share Capital …………… 99
  15. Dr. Vijay Radhakrishnan vs. Bijoy P Pulipra, Resolution Professional (NCLAT) (2021) ……………. 105
  16. TSI Yatra Pvt. Ltd. Vs ACIT, Range-25 (ITAT) (2020)…………………….. 111
  17. Syngenta India Limited (NCLT) (2020) ………………………………………….. 120
  18. Vodafone M-Pesa Ltd. Vs. DCIT, Circle 8(3)(2) (ITAT) (2019) ………… 131
  19. Ankit Mittal vs. Ankita Pratisthan Ltd and Ors (NCLAT) (2019)………… 137

    Case Study
  20. Kingfisher Airlines – A case study on Brand Valuation ……………………. 147

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