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Income Tax - Highlights / Catch Notes

Home Highlights March 2019 Year 2019 This

Valuation of share by TPO - need to consider market risk premium ...


TPO Must Consider Market Risk, Illiquidity, Goodwill, and Forex Rates Before Rejecting Independent Share Valuation.

March 14, 2019

Case Laws     Income Tax     AT

Valuation of share by TPO - need to consider market risk premium with illiquidity discount, adjustment of goodwill, foreign exchange rate etc. in correct manner before rejecting Valuation of share made by assessee by independent valuer.

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