Addition u/s 56(2)(viib) - shares being issued at excessive rate - When shares are issued at a premium...

Addition u/s 56(2)(viib) - shares being issued at excessive rate - When shares are issued at a premium by a subsidiary to its holding company, based on a recognized valuation method like the Discounted Cash Flow, additions under Section 56(2)(viib) are not justified unless there is evidence of unaccounted money or manipulation. - AT .....

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