Addition u/s 56(2)(viib) - income from other sources - share ...

Case Laws Income Tax

July 8, 2023

Addition u/s 56(2)(viib) - income from other sources - share premium received by the assessee - discarding the DCF method of valuation of shares adopted by the assessee - Whether the valuation report is fair and reasonable and the assessee has failed to justify the premium of Rs. 130/- per share charged on allotment of un-quoted equity share? - AO erred in discarding the DCF method of valuation of shares adopted by the assessee - AT

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Addition u/s 56(2)(viib) - income from other sources - share ...

Case Laws Income Tax

July 8, 2023

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