paid for all assets and liabilities except for unbilled
revenue.
ii. Deferred consideration for unbilled revenue accrued up to the
Effective Date payable by Buyer ... therefore noted to have explained
the reason for incorporating a deferred consideration component, apart
from the lumpsum consideration of Rs.93 crores
paid for all assets and liabilities except for unbilled
revenue.
ii. Deferred consideration for unbilled revenue accrued up to the
Effective Date payable by Buyer ... therefore noted to have explained
the reason for incorporating a deferred consideration component, apart
from the lumpsum consideration of Rs.93 crores
upfront cash consideration of 1,187 crore and a deferred
consideration of up to Rs. 608 crore.
During the year, we invested in our subsidiaries ... upfront cash consideration of Rs. 1, 87 crore and a deferred
consideration of up to Rs. 608 Cr. The deferred consideration is payable
revised sales price of the share arising from a
contingent deferred consideration that was not received by the
assessee.
6.1 The AO/DRP failed ... consider the revised sale price arising due to
the contingent deferred consideration that was not received by the
Appellant during the year under consideration
upfront
cash consideration of 1,187 crore and a deferred
consideration of up to Rs. 608 crore.
During the year, we invested in our subsidiaries ... upfront
cash consideration of Rs. 1,87 crore and a deferred
consideration of up to Rs. 608 Cr.
The deferred consideration is payable
goods made within the State for
cash or deferred payment or other
valuable consideration and
includes,-
(a) transfer, otherwise than
in pursuance of a contract ... unincorporated
association or body of member
thereof for cash, deferred
payment valuable
consideration; or other
(vi) the supply, by way of or
as part
mortgage,
hypothecation, charge or pledge) for cash or deferred
payment or other valuable consideration, and includes-
(i) a transfer, otherwise than in pursuance ... contract of property in any goods for cash, deferred
payment or other valuable consideration;
(ii) a transfer of property in goods (whether as
goods
contract of property in any goods for cash,
deferred payment or other valuable consideration;
(vi) a person engaged in the business of transfer of property ... whether or not for a specified
period) for cash, deferred payment or other valuable
consideration;
(ix) a person engaged in the business of supplying
contract, of
property in any goods for cash, deferred payment or other
valuable consideration;
14
(ii) a transfer of property in goods whether as goods ... body
of persons to a member thereof for cash, deferred payment or
other valuable consideration;
(v) a supply, by way of or as part
Simultaneously, the learned
Lokpal deferred consideration of sanction to initiate prosecution under
Section 20(8) of the Lokpal Act until after the filing
