Company Law: Share Capital Kya Hota Hai?

Main bahut confuse hoon, yeh share capital topic. Mere papa ne ek case ka reference diya hai, Reliance Petroleum Ltd v. Divisional Commissioner (2009). Yeh case to bahut famous hai, lekin main samajh nahi paa raha hoon. Kya ye share capital se related hai? Toh main sunta hoon, court ne kaha ki share capital to equity share hi hoga, kya true hai? Lekin phir kya hai preference share? Kya yeh bhi share capital se related hai? Aur phir aage kya hai? Main bahut confused hoon. Koi bata sakta hai ki yeh share capital kya hai aur yeh company law mein kaise related hai?

Example mein koi reference dijiye, yeh mere samajhne mein madad karega.