dated
October 2020, sales consideration contains 2 components:
1. Closing date consideration; and
2. Total deferred consideration (subject to clause ... also correctly offered full value of sales consideration i.e., entire
sales consideration, excluding the 'deferred (contingent) consideration' since the
conditions were
from the reading of the above clauses
of the agreement the deferred consideration is payable over a
period of four years ... respondent-assessee as deferred consideration.
The consideration of Rs. 20 crores is not an assured
consideration to be received by the Shete family
whether or not for a specified period) for cash,
deferred payment or other valuable consideration. He pointed
out that by this amendment to the Constitution ... 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
goods for a
(i) buys any goods consideration which consideration which has consideration which has
for a consideration has been paid or been paid ... partly paid and under any system of system of deferred system of deferred
partly promised, deferred payment and payment and includes payment and includes
settled legal position that the courts
have to show deference and consideration to the
recommendations of an Expert Committee consisting of
members with expertise ... settled legal position that the courts
have to show deference and consideration to the
recommendation of an Expert Committee consisting of
distinguished experts
settled legal position that the courts
have to show deference and consideration to the
recommendations of an Expert Committee consisting of
members with expertise ... settled legal position that the courts
have to show deference and consideration to the
recommendation of an Expert Committee consisting of
distinguished experts
includes any agreement to carry out for cash, deferred
payment or other valuable consideration, building construction,
manufacture, processing, fabrication, erection, installation, fitting out,
improvement, modification ... Contract “ - “includes any agreement to
carrying out for cash, deferred payment or other
valuable consideration, the building, construction,
manufacture, processing, fabrication, erection,
installation, fitting
other valuable
consideration. Hence, valuable consideration doesn't need to be paid by
handing over the cash immediately, it could be deferred, like ... contract, of property
in any goods for cash, deferred payment or other valuable
consideration;
(ii) a transfer of property in goods whether as goods
respondents 1 to 5.
5.1 It was therefore submitted that having deferred the
consideration of C.A.No.72/2024 ... respondents 1 to 5 while passing
the impugned order and instead, deferred consideration of the
same.
10. Under these circumstances, having specifically deferred
/ adjourned adjudication
respondents 1 to 5.
5.1 It was therefore submitted that having deferred the
consideration of C.A.No.72/2024 ... respondents 1 to 5 while passing
the impugned order and instead, deferred consideration of the
same.
10. Under these circumstances, having specifically deferred
/ adjourned adjudication
