Additions u/s 56(2)(viib) r.w.r 11UA on account of undervaluation of shares - fair market value - share...

Additions u/s 56(2)(viib) r.w.r 11UA on account of undervaluation of shares - fair market value - share price calculated by the assessee of TEPL for ₹ 5 per shares has been determined in accordance with the provision of Rule 11UA - no additions - AT .....

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