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TypeBare Act JurisdictionCentral Government

Finance Act 2008 Section 105

Value of Taxable Commodities Transaction

~1 min read
https://sooperkanoon.com/act/48797

Bare act section · Research

About this section

Finance Act 2008 Section 105 is part of Finance Act 2008 - Value of Taxable Commodities Transaction. Read the section text below and explore Indian court judgments that cite it.

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Section Text

The value of a taxable commodities transaction specified under column (2) of the Table in section 99 shall, with reference to such transactions--

(a) against serial number 1, be the option premium;

(b) against serial number 2, be the settlement price of the option in goods or option in commodity derivative, as the case may be;

(c) against serial number 3, be the price at which the commodity derivative is sold.

Frequently asked questions

What does Finance Act 2008 Section 105 provide?

Section Section 105 of the Finance Act 2008 (Value of Taxable Commodities Transaction) is reproduced on this page as part of the Finance Act 2008. Lawyers and researchers use it to read the statutory wording before checking how courts have applied this section in reported judgments.

How do I find judgments on Finance Act 2008 Section 105?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act 2008 Section 105. Advanced act search can narrow results by court, year, or additional act filters.

Is the section text on SooperKanoon official?

SooperKanoon hosts bare act text for research and quick reference. For filings or compliance in Central, confirm the wording against the official state gazette or authorized publication.

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