count of accrual of interest on the deferred consideration and also ordered to charge interest under Section 217 of the Act as well as issued ... vendee Elscope Pvt. Ltd. to pay interest on the deferred consideration, the Tribunal in paragraph 17 of its Order held :
"In the instant case
count of accrual of interest on the deferred consideration and also ordered to charge interest under section 217 of the Act as well as issued ... vendee Elscope (P) Ltd. to pay interest on the deferred consideration, the Tribunal in para 17 of its order held :
"In the instant case
following:
(a) a sum of 5% of the Gross Deferred
Consideration being the management fees
towards the administrative expenses of the
New Lender ... Securities to the extent the tax liability
pertains to the Gross Deferred Consideration
but shall not include any tax pertaining to the
dividends and interest
contract, of property in any goods for cash, deferred
payment or other valuable consideration ;
(b) a tax on the transfer of property in goods(whether ... whether or not for a specified
period) for cash, deferred payment or other valuable
consideration;
(e) a tax on the supply of goods
consideration is deferred to the date of the agreement of transfer, then the discounted value of the deferred part of the consideration ... agreement of sale is deferred to a future date, the discounted value of such deferred part of consideration has to be arrived at while computing
officer concerned. It may, if the circumstances so permit, defer consideration of the claim of the officer concerned for promotion, till a decision is taken ... having been communicated representation was not considered) would have been to defer consideration of his case, so that if ultimately the adverse remarks are expunged
consideration in money covered by
the definition of sale not only under the phrase "other valuable
consideration", but also under "deferred payment ... works contract is to be for "cash
deferred payment or valuable consideration ".
.....
(n) After the decision of the Supreme Court in Builders
Association
consideration in money covered by
the definition of sale not only under the phrase "other valuable
consideration", but also under "deferred payment ... works contract is to be for "cash
deferred payment or valuable consideration ".
.....
(n) After the decision of the Supreme Court in Builders
Association
determined by the Purchaser pursuant to such
Diligence Exercise ("Deferred Consideration"); and
(iii) INR 8,50,00,000 (Indian Rupees Eight crore
fifty ... Purchaser), which adjustments
shall be effected /adjusted against the Deferred
Consideration.
3.4 The purchaser consideration has been
determined for the Undertaking as a whole
cash, property in any goods for cash,
deferred payment or other
deferred payment or other
valuable consideration;
valuable consideration;
(ii) a transfer of property ... specified
period) for cash, deferred
period) for cash, deferred
payment or other valuable
consideration; (v) a supply of payment or other valuable
goods
