https://www.taxtmi.com/article/detailed?id=12163 Where transactional restraints or obligations effectively compel a sale to a particular purchaser, the resulting price is not the market value. Market value is the price agreed between an independent buyer and seller in the open market where willingness to buy and sell exists and price is set by ordinary supply and demand. In pricing of supplied power, the market value should be measured by rates available to comparable consumers in the open market, not by inter party or obligation driven rates. en-us Sat, 23 Dec 2023 10:12:03 +0530 Sat, 23 Dec 2023 10:12:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=12163 Where transactional restraints or obligations effectively compel a sale to a particular purchaser, the resulting price is not the market value. Market value is the price agreed between an independent buyer and seller in the open market where willingness to buy and sell exists and price is set by ordinary supply and demand. In pricing of supplied power, the market value should be measured by rates available to comparable consumers in the open market, not by inter party or obligation driven rates. Articles Income Tax Sat, 23 Dec 2023 10:12:03 +0530 https://www.taxtmi.com/article/detailed?id=12163