Register Daily Newsletters My Bookmarks My Queries (D. Forum) My Replies (D. Forum) My Articles My Inbox (PM) Feedback/ Suggestions
Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding

   For Sales / Support:
WhatsApp WhatsApp 9911796707
Case Laws Acts Notifications Circulars Classification Forms Manuals Articles News D. Forum Highlights Notes
TMI - e-Newsletter     TaxTMI    Excessive delay in issuing show cause notice &...     TaxTMI    Taxpayer's victory: AO's order upheld, PCIT's...     TaxTMI    Non-resident Singapore firm's software licensing...     TaxTMI    EOUs face automated Import Rules from 17.09.2024 -...     TaxTMI    Steel Extending validity of customs valuation rules...     TaxTMI    New SEBI circular relaxes rules for REITs, enables...     TaxTMI    Virtual Hearings Mandatory: CBIC Reinstates Video...     TaxTMI    Apex Court upholds validity of extension of GST...     TaxTMI    Builders wrongly claimed before Appellate Tribunal...     TaxTMI    Deductions, expense allocation & miscellaneous...     TaxTMI    Foreign airline's code-sharing income from India...     TaxTMI    Reopening of assessment after 4 years and addition...     TaxTMI    Trade officials wrongly denied export benefits due...     TaxTMI    License Revoked Without Proper Notice 's license...     TaxTMI    Settling shareholder feud, ensuring company...     TaxTMI    Latest Case-Laws     TaxTMI    Latest Notifications + Circulars     TaxTMI    GST Council Decisions     TaxTMI       Right Stop
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights February 2014 Year 2014 This

Reasons recorded after order of reference for valuation of the ...

Case Laws     Income Tax

February 11, 2014

Reasons recorded after order of reference for valuation of the registered valuer is not the substitute of pre-decisional formation of opinion – thus, there is no applicability of clause (b) of section 55A which is meant for other purpose - AT

View Source

 

← Previous Next →

 

You may also like:

  1. The registered valuer can follow either of the valuation standards as specified not the both - (a) internationally accepted valuation standards or (b) valuation...

  2. Companies (Registered Valuers and Valuation) Fourth Amendment Rules, 2018

  3. Companies (Registered Valuers and Valuation) Third Amendment Rules, 2018

  4. Companies (Registered Valuers and Valuation) Rules, 2017 - Notification

  5. Valuation by registered valuers - registered valuer shall not undertake valuation of any asset in which he has direct or indirect interest three years before appointment...

  6. Eligibility for registered valuers - "not ineligible" took five years to become "not eligible" - Rule 3(2)(c) of the Companies (Registered Valuers and Valuation) Rules, 2017

  7. Valuation by registered valuers - who can act as registered valuer - Section 247 as amended by Companies (Removal of Difficulties) Second Order, 2017

  8. Resolution Process - determination of liquidation value - The liquidation value fixed by the Valuers cannot be ignored in the resolution process. It is true that CoC on...

  9. Capital gain computation - Without going into the merits of the basis of valuation so adopted by the registered valuer and subsequently by the department’s valuation...

  10. Addition u/s 56(2)(viib) - Method of Valuation - share premium receipts - The Tribunal noted that the appellant had obtained a valuation report from a registered valuer,...

  11. Valuation of the property - registered valuer report more acceptable, since the estimate of the DVO is based only on one method of valuation, where as we find that the...

  12. Valuation u/s 50C - A.O. rejected valuation done by Govt. valuer - valuation done by the government approved valuer cannot be brushed aside, as it has been done by a...

  13. This circular issued by the Insolvency and Bankruptcy Board of India (IBBI) introduces a Valuation Report Identification Number (VRIN) system for valuation reports...

  14. Valuation under the IBC, 2016 - no insolvency professional shall appoint a person other than a registered valuer to conduct any valuation under the Code or any of the...

  15. Committee to advise on valuation matters - Presidents of the ICAI, ICSI, ICAI (cost accountant) included as ex-officio members - Rule 19 of the Companies (Registered...

 

Quick Updates:Latest Updates

What's New:
    Latest Case Laws
What's New:
    Latest Notifications
What's New:
    Latest Circulars
F: ITC Issue in case of Acqusition of Company in Insolvency
F: Transfer of ITC without filing ITC-02
A: Director Identification Number
A: No GST is applicable for the services provided by the Director under p...
A: Income Tax Act Revamp (Comprehensive Review): Status and Suggestion on...
N: Inland Container Depots for loading and unloading of goods - Seeks to ...
H: Reopening of Assessment upheld; NRI Status & Source of Funds questioned.
H: Service Tax Refund Claim's Jurisdiction Tussle - Recipient's Location ...
H: Assessment appeal dismissed over technicality, courts intervene to uph...
H: Hostel accommodation services taxed under GST, not exempt as residenti...
H: Liquor Tycoon's Undisclosed Income Unraveled Through Search Operation.
H: Petrol pump owner's cash deposits from sales accepted as genuine income.
H: Reassessment notices quashed, approval withdrawal invalid - jurisdicti...
H: NRI's unexplained mutual fund investment & capital gains get relief af...
H: Land sale profit: Business income or long-term capital gain? Intention...
H: Land business income surrendered during survey not unexplained, charge...
H: Taxpayer wins against tax dept's addition of unproved sundry creditors...
H: Professional fees earned abroad taxable in India, but Japanese withhol...
H: Lending business earned interest spread, no disallowance. Keyman insur...
H: Transaction Value Dispute: Insufficient Evidence for Duty Enhancement?
H: Rejected resolution plan barred from halting asset auction due to prin...
A: NON-SUBMISSION OF FORM 15G/15H TO THE COMMISSIONER FOR TDS UNDER SECTI...
A: UNDERSTANDING AMNESTY FOR WAIVER OF INTEREST / PENALTY U/S 128A OF GST...
A: Department cannot pass an order on the dated personal hearing
A: How to register a Company in India: A Step-by-Step Guide for 2024
C: Clarifications on the applicability of concessional duty under IGCR Ru...
C: Withdrawal of Master Circular on issuance of No Objection Certificate ...
C: Implementation of automation in the Customs (Import of Goods at Conces...
F: INTERMEDIARY SERVICES OR EXPORT SERVICES
F: assessment order