Tag Archives: Reliance Industrial Investments and Holdings Ltd

Pure Equity Debentures Excluded from MAT Transition Amount; Section 14A Disallowance Fails Without Recorded Dissatisfaction

By | July 18, 2026

Pure Equity Debentures Excluded from MAT Transition Amount; Section 14A Disallowance Fails Without Recorded Dissatisfaction Pure Equity Debentures Excluded from MAT Transition Amount; Section 14A Disallowance Fails Without Recorded Dissatisfaction Issue Whether Fully Convertible Debentures (FCDs/ZOFCDs) consisting purely of equity components can be categorized as Compound Financial Instruments (CFIs) or “other equity” to trigger a… Read More »

Purely Equity Debentures Excluded From MAT Transition Amount And Rule EightD Disallowance Set Aside For Want Of Satisfaction

By | June 16, 2026

Purely Equity Debentures Excluded From MAT Transition Amount And Rule EightD Disallowance Set Aside For Want Of Satisfaction Issue Whether fully convertible debentures (ZOFCDs/FCDs) holding purely equity components without any liability element can be classified as Compound Financial Instruments (CFIs) or “Other Equity” to trigger a book profit increase via the MAT transition amount under… Read More »