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Past papers/ Corp Laws/ January 2025
Paper 52 Qs
Question Paper · January 2025

CA Inter Corp Laws

This page contains all 52 questions from the CA Inter Corporate & Other Laws Question Paper for the January 2025 attempt cycle, sourced from CA Exams, VSI Jaipur, CATS.

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Q.(b) 05 marks hard Limited Liability Partnership Act - Member information right ⚡ Try this Q →
A, B, C and D are the partners of Alpha LLP and have equal share in the profits and losses of the LLP. A has made an agreement to transfer 70% of his share in the profits of Alpha LLP to his daughter X. X wanted to access information about the trading transactions of Alpha LLP claiming that she is entitled to information as she is to recover a percentage of profits from the LLP. The partners refused to grant her access. Does X have any remedy against the denial according to the provisions of the Limited Liability Partnership Act, 2008? Are the partners correct in denying access to X?
CTTP

Worked Solution

✓ Verified

Relevant Provision: Section 42 of the Limited Liability Partnership Act, 2008

Nature of X's Position

A has made an agreement to transfer 70% of his share in the profits of Alpha LLP to his daughter X. X is therefore a transferee of a partner's interest — she is NOT a partner of Alpha LLP. The transfer of a profit share does not, by itself, make the transferee a partner, nor does it cause dissolution of the LLP.

Rights of a Transferee under Section 42

Section 42 of the Limited Liability Partnership Act, 2008 specifically deals with the rights of a transferee of a partner's interest. The provision lays down the following:

(i) Economic Right Only: A transferee is entitled to receive, to the extent transferred, the distributions (profits) to which the transferring partner (A) would otherwise be entitled. Accordingly, X is entitled to receive 70% of A's share of profits from Alpha LLP.

(ii) No Management or Information Rights: Under Section 42(3) of the LLP Act, 2008, a transferee is not entitled to:
- Participate in the management of the LLP, or
- Have access to records or other information concerning the transactions of the LLP.

Are the Partners Correct?

Yes, the partners — A, B, C, and D — are absolutely correct in denying X access to information about the trading transactions of Alpha LLP. X's claim that she is entitled to information merely because she is to recover a percentage of profits is legally untenable. The LLP Act, 2008 expressly restricts the rights of a transferee to economic entitlements only, and specifically bars access to records and transactional information.

Remedy Available to X

X has no remedy against the LLP or its partners for denial of access to information, as such a right is not conferred upon her by law. Her only remedy lies against A (the transferring partner) — she can enforce the agreement and compel A to pay over to her the 70% of his profit share once the profits are determined and distributed. She cannot, however, compel the LLP to provide her with information directly.

Conclusion: The partners are correct in denying X access to trading transaction information. X's rights are limited solely to receiving the agreed portion of profits from A, and she has no statutory right to inspect LLP records or information under the LLP Act, 2008.

PLAN

Write it like this

Time target 9 min

1The skeleton

- Name Section 42 of the LLP Act, 2008 in your very first line — examiners are scanning for the statutory hook before they read anything else, and dropping it later loses easy marks.
- Establish X's legal status as a transferee, NOT a partner — this is the pivot of the whole answer; if you don't explicitly say 'X is a transferee of a partner's interest and not a partner', your downstream reasoning looks unsupported.
- Split Section 42 into two heads: economic rights (what X gets) vs. management/information rights (what X does NOT get) — ICAI model answers always bifurcate these two limbs; writing them as one blob loses the structure marks.
- Answer both questions the examiner asked, explicitly — 'Are the partners correct?' must be answered as a direct Yes/No with a one-line statutory reason; missing this is a half-mark gift you're throwing away.
- Redirect X's remedy to A, not the LLP — this is the clincher line that separates a 4/5 from a 5/5; state that X's only remedy is to enforce the agreement against A personally to recover her 70% once profits are distributed.

2Examiner-rewarded phrases

“a transferee of a partner's interest is entitled to receive, to the extent transferred, the distributions to which the transferring partner would otherwise be entitled”“a transferee is not entitled to participate in the management of the LLP or to have access to records or other information concerning the transactions of the LLP”“the partners are correct in denying access, as Section 42(3) of the LLP Act, 2008 expressly restricts the rights of a transferee to economic entitlements only”

3Common trap

Don't fall for this

The classic blunder here is treating X as if she has partner-level rights just because money is flowing to her — students either forget to cite Section 42(3) explicitly or skip the redirect-to-A remedy entirely, which is where ICAI's model answer puts its conclusion marks. Don't just say 'X has no rights'; you must say WHERE her remedy actually lies.

Q.(c)(i) 04 marks medium General Clauses Act - Applicability of multiple Acts ⚡ Try this Q →
In a contract of sale, Mr. A fraudulently sold certain unmarketable goods to Mr. B. Now Mr. A is liable for the fraudulent activity under both The Indian Contract Act, 1872 and the Sale of Goods Act, 1930. State the provision as per the General Clauses Act, 1897 as to whether his offence is punishable under both the Acts?
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Q.(c)(ii) 00 marks easy General Clauses Act - Good faith definition ⚡ Try this Q →
Mr. P bought a car from Mr. G who was his friend. Mr. P did not check the car or test drive it. Whether the purchase made could be said to be made in good faith? Explain with reference to the provisions of the General Clauses Act, 1897.
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Q.GJR2(a) 00 marks hard Companies Act 2013 - AGM notice and voting methods ⚡ Try this Q →
It was also decided by the foundation itself a 15 days' notice prior to the Annual General Meeting be given with facility of only physical voting and not of E-Voting to be provided to the members. Referring to the relevant rules and provisions of the Companies Act, 2013 decide the following:
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Q.GJR2(a) - OR 00 marks hard Companies Act 2013 - Special Notice for AGM resolutions ⚡ Try this Q →
Srinivas Iron and Steel Ltd. is a public sector listed company engaged in the manufacture of high-end steel sheets to be supplied to various other entities including M/S CVB & Associates, Chartered Accountants, had been appointed as the statutory auditors of the company for the term F.Y. 2023-24. Later in the year a financial fraud has come to the fore, not reported by the current auditors in their report, leading to dissatisfaction amongst a group of learned members of the company. The Next Annual General Meeting is scheduled on 28.09.2024. The members comprising of Mr. H, Mr. J, Mr. K bidding put up share capital ₹1,50,000; ₹1,00,000; ₹2,50,000 respectively have collectively decided to send a special notice to the company regarding passing of the resolution at the next Annual General Meeting for appointment of an auditor other than M/S CVB & Associates as the auditor for the next term. Referring to the provisions of Companies Act, 2013 elaborate:
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Q.1 00 marks easy Auditor resignation notification and penalty under Companies ⚡ Try this Q →
Case: JK Logistics Ltd., is one of the leading companies in the logistics industry. Five years ago, 75% equity shares of JK Logistics Ltd., were acquired by RK Logistics Ltd. RK Logistics Ltd., has a presence in Haryana, Punjab and Rajasthan and is mainly into transporting of agricultural produce. As timely transportation of agricultural produce is of strategically importance, the state governments of the above three states holds stake in RK Logistics Ltd. The State Government's current stakes are as follows: State of Haryana: 19%; State of Rajasthan: 20%; State of Punjab: 18%. On 29th September, 20…
To whom should have Mr. Rohan informed about his resignation? What could be the possible consequence for his non-compliance?
(A) He should have informed the registrar and JK Logistics Ltd. As a consequence of his failure, he is liable to a penalty not exceeding 5 lakhs.
(B) He should have informed the registrar. As a consequence of his failure, he is liable to a penalty not exceeding ₹ 50,000.
(C) He should have informed JK Logistics Ltd. as well as the registrar and C&AG. As a consequence of his failure, he is liable to a penalty not exceeding ₹ 5 lakhs.
(D) He should have informed JK Logistics Ltd. as well as the registrar and C&AG. As a consequence of his failure, he is liable to a penalty not exceeding ₹ 50,000.
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Q.1 00 marks easy Variation of objects for which prospectus issued — special r ⚡ Try this Q →
1,00,000 Equity shares of ₹ 100 each were issued at a premium of ₹ 2 per share by PQR Limited after offer for the same was received from the shareholders in terms of the prospectus issued by the company on 1st April, 2022. The prospectus specified that the amount received from the issue will be exclusively used for manufacturing and distributing some life-saving drugs. In August 2024, the company after proper market survey found that there is ample demand for Artificial Intelligence based software and therefore decided to go forward for development of such type of software. They also wanted to divert a small amount for investment in the equity shares of a large successful company. Since there was surplus money from the above issue of equity shares, the Board of Directors passed two resolutions for the above purpose; the first for investing ₹ 60,00,000 for development of Artificial Intelligence based software and the second for investing ₹ 5,00,000 in the Equity Shares in X Limited, which is a listed company. In order to avoid any unwarranted situation from the shareholders, the Directors called for an extra ordinary general meeting in which votes cast in favour of the proposal was in excess of the votes cast against it. Some shareholders objected to the above action of the Board on the following grounds: (i) that the resolution passed in the extra-ordinary general meeting was not proper since the required majority did not approve the same; (ii) that the prescribed details of the notice which was given to the shareholders should also have been published in newspapers (one in English and one in vernacular language), circulating in the city where the registered office of the company is situated indicating clearly the justification for such variation in the use of the funds; and (iii) that the resolution passed for investing ₹ 5,00,000 in the Equity Shares in X Limited is illegal. Referring to the applicable provisions of the Companies Act, 2013, decide, whether the contentions of the shareholders are tenable.
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Q.1 00 marks easy Variation of prospectus objects; casual vacancy in audit; FE ⚡ Try this Q →
Questions from Question 1 of Part II — compulsory question with three parts.
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Q.2 05 marks medium Company law - Public Issue, Rights Issue, Promoters ⚡ Try this Q →
भारत निर्यात प्रा. लि. (SCPL), जिसे पटियाला आधारित महत्ता में विशिष्ट क्षमता रखने वाली कंपनी की संपूर्ण क्षमता | अन्य कंपनी अन्ते निर्यात किया है विधान करना संबंधित कार्य और गठित कटलरी (cutlery) का उपयोग करना वाली है | इस विधान कारण्ठों हेतु कंपनी की लागता ₹ 500 लाख की अतिरिक्तता है | कंपनी अपनित अंतर्राष्ट्रीय कंपनी के बदले को भी निम्न उद्के में (Promoters) असली भागीदारी बन गया बोला वाला के उत्पादकारण कंपनी पूंजीक तहत् (Public Issue) के अंतर्गत जारी माती है। | कंपनी ने निम्न निर्दिष्ठ तथ्य के संबंध में सूचित किया गया है (Right Issue) के लिए | इसे नई राय ₹ 100 करोड़ की होलसेल्स लिंक संबंधित भी कंपनी की भागीदारी विधान में अतिशुद्ध (induction) है |
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Q.2 00 marks easy Classification of government company based on state governme ⚡ Try this Q →
Case: JK Logistics Ltd., is one of the leading companies in the logistics industry. Five years ago, 75% equity shares of JK Logistics Ltd., were acquired by RK Logistics Ltd. RK Logistics Ltd., has a presence in Haryana, Punjab and Rajasthan and is mainly into transporting of agricultural produce. As timely transportation of agricultural produce is of strategically importance, the state governments of the above three states holds stake in RK Logistics Ltd. The State Government's current stakes are as follows: State of Haryana: 19%; State of Rajasthan: 20%; State of Punjab: 18%. On 29th September, 20…
Based on the shareholding pattern of JK Logistics Ltd. and RK Logistics Ltd., select the correct answer as to the classification of these companies:
(A) RK Logistics Ltd. is a government company while JK Logistics Ltd. is a non-government company.
(B) RK Logistics Ltd. is a non-government company while JK Logistics Ltd. is a government company.
(C) RK Logistics Ltd. and JK Logistics Ltd. both are government companies.
(D) RK Logistics Ltd. and JK Logistics Ltd. both are non-government companies.
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Q.2 00 marks hard Companies Act 2013 - Loans to Employees and Subsidiary Compa ⚡ Try this Q →
Case: Silk Segment Private Ltd. (SSPL) is a wholly owned subsidiary of Silk Block Ltd. (SBL) a listed public limited company. The Board of Directors of Silk Segment Private Ltd. has collectively decided upon the proposal to grant loans of ₹ 15,00,000 and ₹ 20,00,000 to Mr. Soban and Ms. Sabana respectively for the purchase of fully paid-up shares in Silk Segment Private Ltd. Mr. Soban is the Deputy Marketing Manager with a monthly salary of ₹ 1,00,000, whereas Ms. Sabana, a qualified Chartered Accountant, is the Chief Financial Officer with a monthly salary of ₹ 2,00,000.
Silk Segment Private Ltd. (SSPL) is a wholly owned subsidiary of Silk Block Ltd. (SBL) a listed public limited company. The Board of Directors of Silk Segment Private Ltd. has collectively decided upon the proposal to grant loans of ₹ 15,00,000 and ₹ 20,00,000 to Mr. Soban and Ms. Sabana respectively for the purchase of fully paid-up shares in Silk Segment Private Ltd. Mr. Soban is the Deputy Marketing Manager of Silk Segment Private Ltd. with a monthly salary of ₹ 1,00,000, whereas Ms. Sabana, a qualified Chartered Accountant, is the Chief Financial Officer of Silk Segment Private Ltd. with a monthly salary of ₹ 2,00,000. In view of provisions of the Companies Act, 2013, decide : (i) Whether the proposed loans to Mr. Soban as well as Ms. Sabana can be disbursed by the company keeping in view that Silk Segment Private Ltd is a private limited company ? (ii) Whether the answer would be different in case only 25% shares of SSPL are held by SBL ?
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Q.2(a) 05 marks medium Private Placement of Securities - Companies Act 2013 ⚡ Try this Q →
Stuti Ceramics Pvt. Ltd. (SCPL) manufactures crockery items which are predominantly used only by the domestic household customers. Now the company wants to expand its area of operation to manufacture all types of crockery items and cutlery for the use of big hotels. For this expansion plan, the company needs funds of around ₹ 500 lakh. The company does not want to convert itself from private company to public company since the promoters do not want to dilute their equity stake otherwise the public company have the option to raise the funds through public issue. The company explored other avenues of raising funds. By issue of right shares to the existing shareholders, however only ₹ 100 lakh could be generated. The banks and financial institutions are also reluctant to increase their exposure in the company. Referring to the provisions of the Companies Act, 2013, advise the SCPL, whether the Company can raise further funds through private placement. If so, are there any limit for fresh offer and time limit of allotment of securities?
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Q.2(b)(i) 05 marks medium Public Deposits Acceptance - Companies Act 2013 ⚡ Try this Q →
Case: Dolls Toys Limited is having a net-worth of ₹ 310 crore, paid up share capital of ₹ 200 crore, free reserves and security premium of ₹ 110 crore and turnover of ₹ 300 crores. Dolls Toys Limited wants to accept deposits from public other than its members.
Referring to the provisions of the Companies Act, 2013, state whether Dolls Toys Limited is permitted to accept the deposits from public other than its members.
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Q.2(c) 04 marks medium General Clauses Act 1897 - Definition of Document ⚡ Try this Q →
State what do you understand by the term 'document' as per the General Clauses Act, 1897 ? Discuss which of the following will be treated as a document : (i) Power of Attorney (ii) Cheque
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Q.2b 04 marks medium Deposits and fundraising under Companies Act ⚡ Try this Q →
It is further mentioned that Dolls Toys Limited is in urgent need of funds. Does the contract which is on the verge of repayment to repay the deposits within a period of four months. Whether Dolls Toys Limited permitted to accept deposits with repayment period of 4 months?
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Q.2c 04 marks medium General Clauses Act, 1897 ⚡ Try this Q →
Referring to the provisions of the General Clauses Act, 1897, answer the following questions:
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Q.3 04 marks medium Interpretation of statutes - Plain word rule ⚡ Try this Q →
Explain the rule which suggests that the 'Plain word requires no explanation' and 'Technical words be understood in technical sense only'.
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Q.3 04 marks medium ⚡ Try this Q →
निम्नांकित तथ्यों के लिए निम्नलिखित अधिनियम के अनुप्रयोग वर्ष होता
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Q.3 00 marks easy Auditor disqualification due to indebtedness of partner ⚡ Try this Q →
Case: JK Logistics Ltd., is one of the leading companies in the logistics industry. Five years ago, 75% equity shares of JK Logistics Ltd., were acquired by RK Logistics Ltd. RK Logistics Ltd., has a presence in Haryana, Punjab and Rajasthan and is mainly into transporting of agricultural produce. As timely transportation of agricultural produce is of strategically importance, the state governments of the above three states holds stake in RK Logistics Ltd. The State Government's current stakes are as follows: State of Haryana: 19%; State of Rajasthan: 20%; State of Punjab: 18%. On 29th September, 20…
With respect to the act carried out by Mr. Avinash, the partner of the new audit firm, what can you infer about the appointment of AG & Associates, as auditors of JK Logistics Ltd.?
(A) It is valid since the in-debtness is within the prescribed limit.
(B) It is not valid since the in-debtness exceeds the prescribed limit of ₹ 1 lakh.
(C) It is valid since Mr. Avinash is not signing the financials of JK Logistics Ltd.
(D) It is valid since the in-debtness is not with JK Logistics Ltd.
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Q.3(a) 05 marks hard Companies Act - Company Name, Trade Marks, Regional Director ⚡ Try this Q →
Case: UINA Infra Projects Private Limited - Trade name and company name conflict
UINA Infra Projects Private Limited was incorporated on 1st June, 2022. Mr. X had already registered the trade name of "UINA Infra projects" on 17 April, 2019 under the Trade Marks Act, 1999. Mr. X was suffering from a pro-longed disease since 1st April, 2021. When Mr. X recovered on 20th May, 2024 and joined his own office on 9th July, 2024, he came to know from his staff members that a company has been incorporated with the name UINA Infra Projects Private Limited. He lodged a complaint with the Regional Director on 10th July, 2024 requesting him to order the Company to change its name. The Regional Director examined the application of Mr. X and on 11th July, 2024, issued a direction to UINA Infra Projects Private Limited to change its name. Mr. D, a director of UINA Infra Projects Private Limited contended that the above direction of the Regional Director shall be in law and therefore not proper on the following grounds :
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Q.3(ii) 02 marks easy Auditor Rotation and Appointment - Companies Act 2013 ⚡ Try this Q →
M/s DEF is conducting the audit of M/s Right Trading Limited for the past 9 years. Now due to the requirement of Rotation of Auditors, M/s DEF is going to retire at the upcoming AGM and in its place M/s XYZ will be appointed as the Auditor of M/s Right Trading Limited. One of the partner Mr. F, who was in charge of the certification of the financial statements of the company retired from the firm of M/s DEF and joined the firm of M/s XYZ. Examine, considering the provisions of the Companies Act, 2013 about the validity of the appointment of M/s XYZ.
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Q.3a 05 marks hard Investment restrictions and voting rights under Companies Ac ⚡ Try this Q →
Case: Star Furnishing Limited shareholding structure and investment in Home Décor Limited
The paid-up share capital of Star Furnishing Limited is ₹ 1,00,00,000 divided into 10,00,000 equity shares of ₹ 10 each as on 1st March, 2024. Out of this, Home Décor Limited is holding 6,00,000 equity shares and the remaining equity shares of 4,00,000 held by others. Subsequently, Star Furnishing Limited is holding 7% equity shares of Home Décor Limited out of which 2% equity shares are held as a legal representative of a deceased member of Home Décor Limited. On the basis of the given information, examine and answer the following queries with reference to the provisions of the Companies Act, 2013:
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Q.4 20 marks very hard Company law, LLP, and statutory interpretation ⚡ Try this Q →
XYZ Limited is a company having a paid up equity share capital of ₹75 crores. Though it was performing well in the recent years it suffered losses in the first and second quarter of the financial year 2023-2024. In order to sustain its image, the board of Directors declared an interim dividend at the rate of 30 percent on the paid-up equity share capital on 4/10/2023. The following are the additional information extracted from the books of account for the past 5 Financial Years: 2019 (20%), 2020 (15%), 2021 (15%), 2022 (15%), 2023 (30%). Examining the provisions of the Companies Act, 2013, decide the validity of the Board's declaration of 30% interim dividend.
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Q.4 05 marks medium Financial calculations - Company Act provisions ⚡ Try this Q →
एक कंपनी XYZ लिमिटेड, विक्रेता ₹ 75 करोड़ की कुल संपत्ति है, जो निम्न अवगत विकल्प पत्र के प्रमाण 2023-24 विक्रेता में दी गई के लिए द्विगुणित निमित्र पत्र मई क्षमता क्या है | अन्य क्षमता अपनी कंपनी द्वारा ₹4,01,2023 को लगा ग्रंथ का विक्रेता अधान 30% की दर से आविधिक लागती सूचना की | लेखा-प्रणाली के विषय के संबंध में आसवंतित नीचित अधिनित्थ है
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Q.4 00 marks easy Filing of unadopted financial statements when AGM fails for ⚡ Try this Q →
Case: The notice for conducting the annual general meeting of XYZ Limited was sent on 3rd August, 2024 to all the stakeholders, who were eligible to receive the notice. The said notice specified that the Annual General Meeting (AGM) will be held on 5th September, 2024. But, due to want of quorum, said AGM was adjourned to 12th September 2024. In the said meeting held on the 12th September, 2024, the financial statements of the company could not be adopted due to some unavoidable circumstances. Since the financial statements of the company could not be adopted in the above meeting, the directors did …
What is the course of action that XYZ Limited should take for filing of the financial statements with the Registrar with respect to the annual general meeting which could not be held on 5th September, 2024?
(A) XYZ Limited should inform the Registrar the fact that the AGM could not be held for want of quorum and therefore the financial statements will be filed with the Registrar only when they are adopted in a general meeting.
(B) XYZ Limited should inform the Registrar the fact that the AGM could not be held for want of quorum, but the un-adopted financial statements will be filed with the Registrar within a period of 30 days from 5th September, 2024.
(C) There is no obligation on the part of XYZ Limited to inform the fact to the Registrar that the AGM could not be held for want of quorum, but the un-adopted financial statements will be required to be filed with the Registrar within a period of 30 days from 5th September, 2024.
(D) There is no obligation on the part of XYZ Limited to inform the Registrar the fact that the AGM could not be held for want of quorum. Also, the un-adopted financial statements will not be required to be filed with the Registrar in this situation.
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Q.4 00 marks easy FEMA 1999 - Foreign Investment and Commission ⚡ Try this Q →
Answer the following explaining the provisions of the FEMA, 1999: (i) Whether investment by Mr. Murari Lal and payment of commission on this transaction is permissible ? (ii) How much maximum amount of commission can be paid to each broker without RBI approval ? (Ignore the USD - Forex Exchange Rate)
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Q.4 00 marks hard Limited Liability Partnership Act, 2008 ⚡ Try this Q →
The Tribunal levied a penalty of ₹ 1,25,000 to be paid by Mr. J on his conviction by a Tribunal. J approached the Tribunal and provided paid information about the other black sheep involved in the fraud than aiding in the investigation process. The Tribunal is considering of providing some relief in the penal action taken against him, while the LLP is planning to suspend Mr. J from service for this act. Considering the provisions of Limited Liability Partnership Act, 2008
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Q.4 04 marks medium Ejusdem Generis ⚡ Try this Q →
What do you mean by the rule "Ejusdem Generis"? State any three instances where the Rule of "Ejusdem Generis" is not applied by the courts.
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Q.4b 05 marks hard Registration of charges under Companies Act, 2013 ⚡ Try this Q →
Case: Naveen Tools Ltd charge registration and credit facility
Naveen Tools Ltd (NTL) mortgaged its factory land and building (by equitable mortgage) on 1st March, 2023 to Goodwill Bank and availed a credit limit of ₹ 200 lakh. Although the credit limit was sanctioned by the bank, the NTL actually availed such credit facility only in the month of August, 2023, when it issued a cheque in favour of a creditor towards the payment of raw material purchased from it. During the course of statutory audit, the auditor pointed out before the management of the NTL about the non-compliance of registration of charge with the Registrar within the stipulated time. The company officials informed that although the mortgaged backed credit limit was sanctioned in March 2023, but the company had not availed the facility till the month of August, 2023. So the liability of registration of charge arises from the date of availment only when the company issued a cheque from the mortgaged backed credit limit account and not when the loan was sanctioned and credit limit was assigned. Further, the company management pleaded that it is the responsibility of the Goodwill Bank to get the charges registered with the Registrar since the registration of charge is to be effected in favour of the Bank and for Bank's own benefit, so the NTL is in no way responsible for getting registration of (or delayed registration). In the light of above facts, referring to the provisions of the Companies Act, 2013, discuss:
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Q.5 05 marks hard Directors' rights and inspection of books ⚡ Try this Q →
Sanjana joined a company named as Designers Clothe (I) Ltd. as an Independent Director. In order to know more about the inspection, she wanted to inspect the books of account and minutes books of the Board Meetings held during the previous three years. The company is keeping the books of account and other records at its Registered Office, which is at Mumbai: whereas Sanjana resides in Kolkata. Therefore, through power of attorney, Sanjana authorized her friend Avanrika, who is a Chartered Accountant and does practice in Mumbai, to make an inspection of the books of accounts and minutes books of the meetings of the Board. Giving the relevant provisions of the Companies Act, 2013 and its Rules, examine, whether Avanrika can make inspection on behalf of Sanjana.
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Q.5 00 marks easy Filing of unadopted financial statements after adjourned AGM ⚡ Try this Q →
Case: The notice for conducting the annual general meeting of XYZ Limited was sent on 3rd August, 2024 to all the stakeholders, who were eligible to receive the notice. The said notice specified that the Annual General Meeting (AGM) will be held on 5th September, 2024. But, due to want of quorum, said AGM was adjourned to 12th September 2024. In the said meeting held on the 12th September, 2024, the financial statements of the company could not be adopted due to some unavoidable circumstances. Since the financial statements of the company could not be adopted in the above meeting, the directors did …
What is the course of action that XYZ Limited should take for filing of the financial statements with the Registrar with respect to the adjourned annual general meeting held on 12th September, 2024?
(A) XYZ Limited should inform the Registrar the fact that the AGM was held on 12th September, 2024 and since the financial statements were not adopted, the financial statements will not be required to be filed with the Registrar.
(B) XYZ Limited is not required to inform the Registrar the fact that the AGM was held on 12th September, 2024 and since the financial statements were not adopted, the financial statements will also not be required to be filed with the Registrar.
(C) There is no obligation on the part of XYZ Limited to inform the Registrar the fact that the AGM was held on 12th September, 2024, but the un-adopted financial statements will be required to be filed with the Registrar within a period of 30 days from 12th September, 2024, which will be considered by the Registrar as the provisional financial statements.
(D) There is no obligation on the part of XYZ Limited to inform the Registrar the fact that the AGM was held on 12th September, 2024, but the un-adopted financial statements will be required to be filed with the Registrar within a period of 30 days from 12th September, 2024, which will be considered by the Registrar as the financial statements.
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Q.5 00 marks hard Corporate Social Responsibility ⚡ Try this Q →
Quick Money Limited attracts the provisions of Section 135 of the Companies Act, 2013 and it has minimum average obligation to spend Corporate Social Responsibility (CSR) amount of ₹ 15 crores during each of the preceding five years. In this connection, the Board of Directors of the company needs your expert views on the following matters
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Q.5(b) 05 marks hard Companies Act - Deposits, Financial Statements ⚡ Try this Q →
Case: BLH Private Limited case scenario regarding deposit acceptance and project financing
The following are the extracts from the financial statements of BLH Private Limited, which is neither a start-up nor is it an associate or subsidiary company of any other company. [Financial Statement Details] Authorised Capital: ₹10,00,00,000 (100,000 Equity Shares) Issued Capital: ₹10,00,00,000 Paid-up Share Capital: ₹9,00,00,000 (Equity Shares) Securities Premium Reserve Account: ₹2,00,00,000 General Reserves: ₹9,00,00,000 Deposit with UMB Bank Limited: ₹12,00,00,000 Cash Credit Loan (For Working Capital): ₹5,00,00,000 The company successfully implemented a housing project utilizing the moneys accepted in the form of deposits. The Board was interested in accepting deposits once a project in NOVA since the members of the Company were having sufficient surplus money which they wanted to invest in the Company to start a project. Since the Company was successful in implementing all of its housing project by utilizing the moneys accepted in the form of deposits, the Board was interested in accepting deposits once a project in NOVA since the members of the Company were having sufficient surplus money which they wanted to invest in the Company to start a project. The Board of Directors of BLH Private Limited were not in support of depositing any amount in any Deposit Repayment Reserve Account for the purpose of repayment of the said deposits, since the repayment was to be made out of the amount received from the customers who were going to book for the project. Two proposals came for review to the Board, out of which only one proposal was to be selected. The Board wanted you to advise them in choosing the appropriate deposit below.
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Q.5(c) 04 marks medium Companies Act 2013 - Deposits, Board Recommendations ⚡ Try this Q →
Proposal 1 - Acceptance of Deposits of ₹20,00,00,000, to be repaid with Interest @ 8% per annum; Proposal 2 - Acceptance of Deposits of ₹14,00,00,000, to be repaid with interest @ 8% per annum; Referring to the applicable provisions of the Companies Act, 2013, the Rules made thereunder and the notifications issued in this respect, advise the Board stating the justification in support of your advice.
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Q.6 00 marks easy Filing of adopted financial statements after EGM adoption ⚡ Try this Q →
Case: The notice for conducting the annual general meeting of XYZ Limited was sent on 3rd August, 2024 to all the stakeholders, who were eligible to receive the notice. The said notice specified that the Annual General Meeting (AGM) will be held on 5th September, 2024. But, due to want of quorum, said AGM was adjourned to 12th September 2024. In the said meeting held on the 12th September, 2024, the financial statements of the company could not be adopted due to some unavoidable circumstances. Since the financial statements of the company could not be adopted in the above meeting, the directors did …
What is the course of action that XYZ Limited should take for filing of the financial statements with the Registrar with respect to the extra ordinary general meeting held on 2nd December, 2024?
(A) XYZ Limited should inform the Registrar the fact that the financial statements were not adopted in the adjourned AGM held on 12th September, 2024 and the adopted financial statements will be required to be filed with the Registrar within a period of 30 days from 2nd December, 2024, which will be treated as the financial statements of XYZ Limited for the financial year 2023-2024.
(B) XYZ Limited is not required to inform the Registrar the fact that the financial statements were not adopted in the adjourned AGM held on 12th September, 2024; but the adopted financial statements will be required to be filed with the Registrar within a period of 30 days from 2nd December, 2024, which will be treated as the financial statements of XYZ Limited for the financial year 2023-2024 and the previously filed un-adopted financial statements, if any, will be treated as provisional financial statements.
(C) XYZ Limited is not required to inform the Registrar the fact that the financial statements were not adopted in the adjourned AGM held on 12th September, 2024; but the adopted financial statements will be required to be filed with the Registrar within a period of 30 days from 2nd December, 2024, and the previously filed un-adopted financial statements if any, will be returned back to the company.
(D) XYZ Limited is not required to inform the Registrar the fact that the financial statements were not adopted in the adjourned AGM held on 12th September, 2024; but the adopted financial statements will be required to be filed with the Registrar within a period of 30 days from 2nd December, 2024, which will be treated as the financial statements of XYZ Limited for the financial year 2023-2024 and the previously filed un-adopted financial statements, if any, will be considered as if no financial statements were filed earlier.
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Q.6 00 marks hard Companies Act - Section 8 Company ⚡ Try this Q →
Case: Question text appears to be truncated on visible page
Top Spinners Foundation is a company registered under section 8 of the Companies Act, 2013 with a view to promote young and talented people towards becoming of world class cricketers. The foundation selects young boys and girls from different parts of the country via talent hunt competitions and other reference basis in a district, thereby giving them proper training with residential facilities at the designated clubs opened for the purpose. The Foundation had been incorporated as a charitable institution in 2016. Currently it is having 1200 members. The Annual General meeting of the company is usually held at the club cum registered office of the company at Jaipur. The members in one of the general meetings have strongly suggested that the next Annual general meeting of the company be held at a hotel near vicinity of the Registered office at Jaipur instead of the Club and the same has a congested sitting area.
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Q.6(a) 05 marks hard Companies Act 2013 - Removal of directors ⚡ Try this Q →
Creative Textiles Ltd. is an unlisted public company. The company's paid-up share capital is ₹ 50 lakh consisting of 5 lakh shares having face value of ₹ 10 each. Raman is having 50,000 shares in the company. He is not happy with Somnath, who is a director in the company. He believed that Somnath is acting against the interest of the Company. Raman wants to remove Somnath from the directorship. Removal of a person from the directorship requires the approval of the shareholders in the general meeting. The Annual General Meeting (AGM) of the company has recently been concluded and the next AGM will be held in the next
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Q.7 00 marks easy Obligation to file financial statements when AGM not held ⚡ Try this Q →
Case: The notice for conducting the annual general meeting of XYZ Limited was sent on 3rd August, 2024 to all the stakeholders, who were eligible to receive the notice. The said notice specified that the Annual General Meeting (AGM) will be held on 5th September, 2024. But, due to want of quorum, said AGM was adjourned to 12th September 2024. In the said meeting held on the 12th September, 2024, the financial statements of the company could not be adopted due to some unavoidable circumstances. Since the financial statements of the company could not be adopted in the above meeting, the directors did …
In the above case scenario, in case XYZ Limited could not convene the annual general meeting till 2nd December, 2024 and the meeting held on that date was the annual general meeting, what will be the obligation of the company with regard to filing of the financial statements with the Registrar, before conducting the said meeting?
(A) Since the annual general meeting was not held, XYZ Limited was not required to file any financial statement with the Registrar.
(B) Since the annual general meeting was not held, XYZ Limited was not required to file any financial statement with the Registrar, but the statement of facts and reasons for not holding the annual general meeting should have been filed with the Registrar within thirty days of the last date before which the annual general meeting should have been held.
(C) Even the annual general meeting was not held, XYZ Limited was required to file the financial statements only with the Registrar within thirty days of the last date before which the annual general meeting should have been held.
(D) Even the annual general meeting was not held, XYZ Limited was required to file the financial statements along with the statement of facts and reasons for not holding the annual general meeting should have been filed with the Registrar within thirty days of the last date before which the annual general meeting should have been held.
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Q.8 00 marks easy Cross-holding implications when subsidiary holds shares in h ⚡ Try this Q →
Case: Natrajan Cleaners Limited (NCL), a corporate unlisted company, is a contract manufacturing company incorporated in 2017 with a primary objective of manufacturing a full range of residential, commercial and portable washing machine for established brands in India and other neighbouring countries. NCL is a family-owned company having its registered office in Bangalore. The company has its marketing office in all the major cities including port cities. All the members, as was the usual practice, were kept informed from time to time regarding all the important matters and issues relating to the co…
The Board of Directors of NCL wants to understand from Nirad the implications of 5% holding of BCPL.
(A) BCPL shall surrender its 5% equity holding to NCL immediately once it becomes the subsidiary of NCL.
(B) BCPL shall transfer its 5% equity holding to any nominees of NCL before it becomes the subsidiary of NCL.
(C) BCPL shall immediately transfer its 5% equity holding to any other legal person or entity before investment by NCL.
(D) BCPL may continue to hold 5% equity holding in NCL.
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Q.9 00 marks easy Dividend entitlement on calls paid in advance ⚡ Try this Q →
Case: Natrajan Cleaners Limited (NCL), a corporate unlisted company, is a contract manufacturing company incorporated in 2017 with a primary objective of manufacturing a full range of residential, commercial and portable washing machine for established brands in India and other neighbouring countries. NCL is a family-owned company having its registered office in Bangalore. The company has its marketing office in all the major cities including port cities. All the members, as was the usual practice, were kept informed from time to time regarding all the important matters and issues relating to the co…
Yogesh, one of the shareholders deposits in advance the remaining amount due on his shares without any calls made by NCL. NCL declared dividend during the year. What is Yogesh's entitlement to dividend in respect of call money paid in advance?
(A) Yogesh is not entitled to any dividend in respect of call money paid in advance.
(B) Yogesh is entitled to proportionate dividend in respect of call money paid in advance, if authorized by a Board Resolution.
(C) Yogesh is entitled to proportionate dividend in respect of call money paid in advance, if authorized by an Ordinary Resolution in a general meeting.
(D) Yogesh is entitled to proportionate dividend in respect of call money paid in advance, if authorized by Articles of Association.
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Q.10 00 marks easy Prohibition on public advertisement in private placement ⚡ Try this Q →
Case: Natrajan Cleaners Limited (NCL), a corporate unlisted company, is a contract manufacturing company incorporated in 2017 with a primary objective of manufacturing a full range of residential, commercial and portable washing machine for established brands in India and other neighbouring countries. NCL is a family-owned company having its registered office in Bangalore. The company has its marketing office in all the major cities including port cities. All the members, as was the usual practice, were kept informed from time to time regarding all the important matters and issues relating to the co…
With reference to the Board identified select group of 50 persons and issued private placement offer and applications duly following the required procedure under the corporate laws, which of the following is correct regarding public advertisements for a private placement issue?
(A) Public at large is to be informed about such an issue through release of public advertisement through utilizing any media, marketing, distribution channels or agents.
(B) A release of public advertisement in any local newspaper and one national newspaper informing private placement is sufficient.
(C) No company issuing securities under private placement shall release any public advertisements or utilize any media, marketing or distribution channels or agents to inform the public at large about such an issue.
(D) Informing the public at large through advertisement or otherwise is optional and the Board of Directors by passing a Board Resolution may decide the matter.
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Q.10 05 marks medium Limited Liability Partnership - Winding Up ⚡ Try this Q →
State the circumstances under which the winding up of an LLP may be ordered by the Tribunal.
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Q.10 04 marks medium General Clauses Act, 1897 - Definition of Person ⚡ Try this Q →
Define the term "person" as per the General Clauses Act, 1897. Discuss which of the following will be treated as a person
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Q.11 10 marks very hard Companies Act 2013 - EGM requisition, Foreign Company defini ⚡ Try this Q →
Case: Raman is an individual shareholder in ZGF2(H)
Considering the case and referring to the provisions of the Companies Act, 2013, advise:
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Q.11 00 marks easy FEMA limits on commission to foreign agents and consultancy ⚡ Try this Q →
Case: Aces High Builders Ltd. (AHBL) is Dehradun based public limited construction company engaged in the business of developing high-end flats and villas across prime locations in Uttarakhand, India. The company had procured land in the hills of Mussoorie in the year 2019. Since then, it has been engaged in the development of the above site thereby building a set of 12 villas and 75 flats. The builders have also tied-up with one of the U.S. based commission agent Mr. Cooper who would be promoting the above property amongst Non-Residents who would like to own their private accommodation in the above…
Considering the provisions of the FEMA, 1999 decide upon the maximum amount of commission that can be paid to Mr. Cooper as well as Consultancy charges to Accurate Consultants Ltd. for which approval of RBI would not be required under the above Act.
(A) USD 30,000 and USD 10,000,000 respectively
(B) USD 25,000 and USD 1,000,000 respectively
(C) USD 10,000 and USD 1,00,000 respectively
(D) USD 15,000 and USD 10,000 respectively
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Q.12 04 marks hard Foreign Exchange Management Act 1999 - Remittance and donati ⚡ Try this Q →
Mitali Diamonds Ltd. is a company engaged in the business of cutting, polishing and trading of diamonds in and outside India. The company exports the diamonds to USA. For the last five financial years, the foreign exchange earned by the company in exporting the diamond are as under: FY 2023-24: USD 1,25,000; FY 2022-23: USD 1,10,000; FY 2021-22: USD 95,000; FY 2020-21: USD 98,000; FY 2019-20: USD 93,000. The Company wants to give donation of USD 10,000 to an institution situated in USA which provides technical support and training in the field of cutting and polishing of raw diamonds. This will help the company in guiding its own employees, posted in USA, to get the requisite training. Referring to the provisions of the Foreign Exchange Management Act, 1999, state whether the Company can give donation to such institution in USA?
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Q.12 00 marks easy FEMA approval for excess detention charges payable to foreig ⚡ Try this Q →
Case: Aces High Builders Ltd. (AHBL) is Dehradun based public limited construction company engaged in the business of developing high-end flats and villas across prime locations in Uttarakhand, India. The company had procured land in the hills of Mussoorie in the year 2019. Since then, it has been engaged in the development of the above site thereby building a set of 12 villas and 75 flats. The builders have also tied-up with one of the U.S. based commission agent Mr. Cooper who would be promoting the above property amongst Non-Residents who would like to own their private accommodation in the above…
Considering the provisions of the FEMA, 1999 decide upon the process of releasing the containers from Italian ports by the Indian company.
(A) AHBL shall have to obtain prior permission of Ministry of Surface Transport (DG Shipping) for payment of the detention charges as it exceeds the rates as prescribed by Director General of Shipping.
(B) AHBL shall have to obtain prior permission of both Ministry of Surface Transport as well as Ministry of Finance, Department of Economic Affairs as the transaction involves payment of foreign exchange as detention charges.
(C) AHBL shall have to obtain prior permission of Ministry of Finance, Department of Economic Affairs for payment of the detention charges as it exceeds the rates as prescribed by Director General of Shipping.
(D) AHBL need not obtain permission from any government authorities in India as now the ship is at the Italian ports away from Indian Jurisdiction.
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Q.12 / GJR2(b) 05 marks hard Companies Act 2013 - Dividend recovery and shareholders' rig ⚡ Try this Q →
Manish, a shareholder of a company has not claimed his dividends from the company for the last 10 years due to different reasons. He wants to know whether he will be able to recover his dividends declared by the company for all those years. Explain to him, the relevant legal provisions.
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Q.12 / GJR2(c) 00 marks easy FEMA - Current account transactions ⚡ Try this Q →
Referring to the provisions of the Foreign Exchange Management Act, 1999, state the meaning of the term 'current account transaction'.
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Q.13 00 marks easy FEMA restrictions on NRI/PIO investment in farmhouse propert ⚡ Try this Q →
Case: Aces High Builders Ltd. (AHBL) is Dehradun based public limited construction company engaged in the business of developing high-end flats and villas across prime locations in Uttarakhand, India. The company had procured land in the hills of Mussoorie in the year 2019. Since then, it has been engaged in the development of the above site thereby building a set of 12 villas and 75 flats. The builders have also tied-up with one of the U.S. based commission agent Mr. Cooper who would be promoting the above property amongst Non-Residents who would like to own their private accommodation in the above…
Considering the provisions of the FEMA, 1999 the possible suggestion that can be given by the legal team regarding investment of USD 260,000 by Mr. Tony in the Rishikesh farmhouse project.
(A) Mr. Tony can very well invest USD 260,000 towards the farmhouse as being a person of Indian origin he is allowed to buy land in India.
(B) Mr. Tony can very well invest but only up to USD 250,000 towards the farmhouse as being a person of Indian origin he is allowed to buy land in India.
(C) Mr. Tony cannot invest USD 260,000 towards the farmhouse as being a non-resident.
(D) Mr. Tony cannot invest USD 260,000 in instalments of 50%, but only after paying the full one-time amount.
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Q.14 00 marks easy LLP — liability of deceased partner's estate on continued us ⚡ Try this Q →
Where after a partner's death the business is continued in the same Limited Liability Partnership name, the continued use of that name or of the deceased partner's name as a part thereof:
(A) shall make his legal representative liable for any act of the limited liability partnership done after his death.
(B) shall make his estate liable for any act of the limited liability partnership done after his death.
(C) shall make his legal representative or his estate liable for any act of the limited liability partnership done after his death.
(D) shall not by itself make his legal representative or his estate liable for any act of the limited liability partnership done after his death.
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Q.15 00 marks easy Territorial extent of the General Clauses Act, 1897 ⚡ Try this Q →
The General Clauses Act, 1897 is applicable to:
(A) whole of India including the Union Territory of Jammu and Kashmir.
(B) whole of India excluding the Union Territory of Jammu and Kashmir.
(C) the Act does not define any "territorial extent" clause.
(D) whole of India excluding the National Capital Region and other Union Territories.
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