extraction, adjusted for ecological
damages.
(II) Approach 2: Computing a Simplified NPV for
ecological damages.
9. In the first approach, the criteria adopted is:
Exceedance ... formula:
"Till such time as data and information for a comprehensive
NPV is worked out in a site specific manner to account
substituting the fourth proviso which provided for payment of Net Present Value (NPV) of deferred taxes under the Package Scheme of Incentives. The said proviso ... deferred tax amount, an amount equal to the net present value (NPV) of the deferred tax. On making payment of the NPV, the deferred
Gujarat Urja Vikas Nigam Limited vs Gujarat Electricity Regulatory ... on 11 April, 2018
Appeal No
present value of a future sum is the same. This concept of NPV and FV
as applied by the Hon'ble Special Bench ... placed no material on record to show that the
present value (NPV) of a future sum is not the same or in the process
sales tax so deferred in advance on its net present value (NPV). Thus the said amendment in the Act provided an option to prematurely ... place of the deferred tax amount, an amount equal to the NPV of the deferred tax. This option could be exercised anytime between the normal
extraction, adjusted for
ecological damages.
(II) Approach 2: Computing a Simplified NPV for
ecological damages.
9. In the first approach, the criteria adopted is:
Exceedance ... formula:
"Till such time as data and information for a comprehensive
NPV is worked out in a site specific manner to account
participated. IIHL participated until third
round of the Challenge Mechanism with final NPV of Rs.8110
Crores and Torrent Investments Pvt. Ltd. submitted bid till ... fourth
round with final NPV of Rs.8640 Crores, each as self-certified by
Company Appeal (AT) (Insolvency
sales tax so deferred in advance on its net present value (NPV). Thus the said amendment in the Act provided an option to prematurely ... place of the deferred tax amount, an amount equal to the NPV of the deferred tax. This option could be exercised anytime between the normal
amount of deferred
taxes by the Eligible Units at Net Present Value
(NPV)"
Trade Circular has mentioned sub-section (4) of section ... however, clarified that the amount of taxes paid
at NPV is subject to determination by the Assessing,
Appellate or as the case
after making following disallowances :
(a) Sales Tax deferred and NPV at Rs.423,88,626/-
(b) Expenses on repairs and maintenance ... allow prepayment of deferred sales tax liability at Net Present Value (NPV) and
during the year relevant to the year under consideration, the appellant made
