shares at a price which would provide the petitioner an Internal Rate of Return of 50% per annum on its investment in the Company from ... impugned shares at the same rate sold by the promoters and not at the Internal Rate of Return of 50% per annum
case, the
Tribunal was right in law in holding
that the Internal Rate Return (IRR)
method is the appropriate method of
income recognition in hire ... interest income on hire purchase
transactions accrued only under the
Internal Rate Return (IRR) method and
form part of the mercantile system of
accounting
appellant no.1 for the amount that would yield an internal
return rate of 10% of the consideration paid to appellant no.1 under ... crores), being an amount
which would give the Claimant an internal return rate of 10%
on the purchase consideration
ARSSHA and SSSHA, the Financial
Creditor became entitled to an internal rate of return (IRR) to the extent of
15% per annum, compounded annually ... price that provides the Non-
defaulting Shareholders an Internal rate of return
of 15% per annum compounded annually, or the
Fair Market Value, whichever
purchase transactions are loan and the interest rate implicit in the
transaction i.e., Internal Rate of Return (IRR) method adopted in the
books determines ... case, the
Tribunal was right in law in holding that the Internal Rate Return
(IRR) method is the appropriate method of income recognition in
hire
shares invested by them at a price with a
compounded internal rate of return of 18% per annum from the date of
investment until ... Rupees and Sixty Paise) on the basis of the compounded Internal Rate
of Return (IRR) of 18% per annum as per the valuation certificate annexed
lease rentals are fixed by taking factors such as internal rate of return, residual value, rate of depreciation, taxes involved, profile of the user ... recovery of the financial charges calculated taking into account the internal rate of return. He reproduced the entire illustration given in the guidance note
Back price").
(i) Price which provides an internal rate of return ("IRR")
of 15% on the investment or:
(ii) Price at which ... Back Price would be (i) a price which provides an
Internal Rate of Return ("IRR") of 15% on the investment
price computed on the
basis of 25% per annum Internal Rate of Return on investment ('IRR').
4. The SHA was amended on 22nd ... basis of
25% per annum IRR (i.e., Internal Rate of Return on
Investment) to C CPC L ('Put Option Strike Price
Financial Services Limited'-
('Financial Creditor') an internal rate of return of 15% on its investment; or
(ii) the price at which ... particularly, when one of the
conditions related to 'internal rate of return of 15%' on the transaction,
therefore, the time value of money
