Income from other sources u/s 56(2)(viib) - premium received from shareholders via-a-vis issue of equity...

Income from other sources u/s 56(2)(viib) - premium received from shareholders via-a-vis issue of equity shares and preference shares - AO cannot change the method of valuation adopted by the assessee by merely relying on the actual results in the subsequent years and arbitrarily coming to the conclusion that projections were not achieved. - AT .....

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