...KIEL) and M/s Rachana Construction Company. The assessee AOP/joint venture is engaged in the business of contract work awarded by RVNL. As per the joint venture agreement between the two partners dated...31.10.2011 the parties agreed to distribute the share and responsibility between the lead partner of KIEL and the other partner of M/s Rachana Construction Co. in the ratio of 80:20. The lead partner...of KIEL took the responsibility to execute and complete project as well as administration, financial and legal documentation related to the project whereas the other joint venture partner took the...

.... 1. Securities and Exchange Board of India ("SEBI") conducted an investigation in the matter of Kemrock Industries & Exports Ltd. (hereinafter referred to as KIEL or the Noticee) during the period...from April 01, 2010 to May 31, 2010 and observed the following: a) On April 29, 2010, KIEL had issued 4.83 million GDRs (amounting to USD 50.00 million) equivalent to its...GDRs was paid by obtaining loan of USD 50.00 million from European American Investment Bank AG, Austria ("EURAM Bank") which had granted the loan specifically for subscription of GDRs of KIEL...

...KIEL) and M/s Rachana Construction Company. The assessee AOP/joint venture is engaged in the business of contract work awarded by RVNL. As per the joint venture agreement between the two partners dated...31.10.2011 the parties agreed to distribute the share and responsibility between the lead partner of KIEL and the other partner of M/s Rachana Construction Co. in the ratio of 80:20. The lead partner...of KIEL took the responsibility to execute and complete project as well as administration, financial and legal documentation related to the project whereas the other joint venture partner took the...

...KIEL) and M/s Rachana Construction Company. The assessee AOP/joint venture is engaged in the business of contract work awarded by RVNL. As per the joint venture agreement between the two partners dated...31.10.2011 the parties agreed to distribute the share and responsibility between the lead partner of KIEL and the other partner of M/s Rachana Construction Co. in the ratio of 80:20. The lead partner...of KIEL took the responsibility to execute and complete project as well as administration, financial and legal documentation related to the project whereas the other joint venture partner took the...

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...Engg. Ltd. (hereinafter referred to as KIEL) which will accordingly discharge its agreed obligations diligently. The contract receipts, profits there from and TDS thereon was to b. Since the gross.... Accordingly the income of JV was assessed in the hands of KIEL, therefore, the other constituents being only members no income was declared in their hands. Income having been offered in the hands of...declared by M/s KIEL voluntarily in its return of income filed much prior to the initiation of the proceedings in the case of this assessee, which has been accepted by the department tantamount to...

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...Agreement or any other Agreement/s with EURAM Bank and / with any other entity in the matter of issue of GDRs by KIEL. He had not gained / benefited or took any advantage from the GDRs issue of the Company...2004. On account of his professional commitments and his unavailability to devote time to attend to the affairs of KIEL, he had resigned on August 28, 2010 owing to professional commitments and lack of...and he was not aware of the manipulative designs and was not part of discussions pertaining to signing of documents between KIEL, Vintage and EURAM Bank. d) He was informed by the...

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...:“(a) Conversion charges are applicable on CR output waste of CR coils including 1.5% unrolled/semi-rolled material going along with the CR FH coil. The conversion charges are...to CR including approximately 1.5% unrolled/semi-rolled material forming part of CR FH coil. The balance material to be retained and disposed of by Lloyds and the value of which has been adjusted in...the conversion charges (the value of 1.5% approximately unrolled/semi-rolled material going along with CR FH coil has also been considered in arriving at the revised conversion charges besides the scrap...

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...had applied for a specialized course in Reproductive medicine and Operational Gynecological Endoscopy at Kiel School of Gynecological Endoscopy and Reproductive Medicine, at Universitatfraunenklink..., Department of Obstretics and Gynecology, Schleswig-Holstein University Hospitals, Kiel in Germany in September 2006. It is alleged that she paid heavy fees to the tune of lakhs of rupees. It is also...University Hospitals at Kiel in Germany. She alleges that she even reported there on 1-2-2007, but returned to India to attend the fellowship interview as she was interested in pursuing that course. The NBE...

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.... 4. According to the applicant, he is the Deputy Director of the company in the name and style of Kiel Elevators Pvt. Ltd., Baddi (Solan). 5...install a lift. In this regard, he searched for lift dealers on the internet and found a company named 'Kiel Elevators Private Ltd', which is located in Baddi. Subsequently, he contacted them on the..., applicant has joined the investigation and during investigation, he has disclosed that he and his father Vinod have established the company in the name and style Kiel Elevators Private Limited. He is also...