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
observed that the agreement dated 25th January,
2006 also provided for deferred consideration which was capped at Rs.20
crores, which had to be paid ... respondent-assessee as deferred consideration. The
consideration of Rs.20 crores is not an assured consideration to be
received by the Shete family
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
contact, of property in any goods for cash, deferred
payment or other valuable consideration;
(b) a tax on the transfer of property in goods (whether ... Transfer of Right to use goods for case, deferred
payment or value consideration is considered as deemed sale
under subÂclause (d) of Article
willingness to undertake redevelopment of
the suit property and requested to defer consideration of
recommendation of Slum Rehabilitation Authority dated 29/11/2021
till final
erred in contending that, the Company has deferred
only revenue and no corresponding cost has been deferred.
The learned AO ought to have appreciated ... dated 12th November 2014 giving the
order-wise listing of the consideration deferred to subsequent year out
of current year sales and the consideration deferred
Thadiyanevida Nazeer @ Ummer Haji @ ... vs (State Of Kerala) Nia (Corrected As Per ... on 27 January
limitation is a mixed question of law
and fact that requires consideration after evidence is recorded.
He would submit that cause of action ... adjudication by the Tribunal. While exercising jurisdiction, if the
Tribunal deferred consideration of issue of limitation, it does not amount
to lack of jurisdiction
limitation is a mixed question of law
and fact that requires consideration after evidence is recorded.
He would submit that cause of action ... adjudication by the Tribunal. While exercising jurisdiction, if the
Tribunal deferred consideration of issue of limitation, it does not amount
to lack of jurisdiction
whether or not for a specified period) for cash, deferred payment or other
valuable consideration. Consequently, the definition of sale under the MVAT
Act also ... whether or not for a specified period) for
cash, deferred payment or other valuable consideration;
xxxxxxxxxxxxxxxxxx
(f) xxxxxxxxxxxxxxxxxx and such transfer, delivery or
supply
