Addition u/s 56(2)(vii) - Determination of value of shares on ...

Case Laws Income Tax

August 17, 2023

Addition u/s 56(2)(vii) - Determination of value of shares on the basis of financial statement of a Company or the book value does not have much relevance under DCF method, because it is based upon, fair expected revenue growth and fair expected cash flow for a period of five years; discount rate and terminal growth rate; and terminal value, etc. are the factors which are taken in the consideration. - Rejection of valuation under DCF Method is not correct - AT

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Addition u/s 56(2)(vii) - Determination of value of shares on ...

Case Laws Income Tax

August 17, 2023

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