AJAY GULIYA
ITA/423/2012HC Delhi16 Jul 2012
Section 45Section 45(1)
price as per clause 1 of the share
purchase agreement dated 15th April, 2003?
(i) Initial lump sum payment equal to 23 lakh US dollars (2.3
million US dollars) (referred in the share purchase agreement as
the closing payment) received on July 1, 2003 in the previous
year relevant to assessment year 2004-05.
(ii) Contingent payment as per clause
