Enhancement of income made by CIT(A) u/s 251(1) - valuation of ...

Case Laws Income Tax

July 27, 2023

Enhancement of income made by CIT(A) u/s 251(1) - valuation of shares - Rule 11UA(2)(b) - Discounted Cash Flow Method (DCF) - the CIT(A) have committed an error in rejected the valuation done by the assessee from prescribed expert as per the prescribed method, which ultimately resulted in enhancement of income of the Assessee u/s 251(1) - Additions deleted - AT

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Enhancement of income made by CIT(A) u/s 251(1) - valuation of ...

Case Laws Income Tax

July 27, 2023

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