https://www.taxtmi.com/highlights?id=49637 Addition u/s 56(2)(viib) - shares of closely held company - valuation of the shares should be made on the basis of various factors and not merely on the basis of financials and the substantiation of the fair market value on the basis of the valuation done by the assessee simply cannot be rejected. en-us Sat, 05 Oct 2019 11:27:02 +0530 Sat, 05 Oct 2019 11:27:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=49637 Addition u/s 56(2)(viib) - shares of closely held company - valuation of the shares should be made on the basis of various factors and not merely on the basis of financials and the substantiation of the fair market value on the basis of the valuation done by the assessee simply cannot be rejected. Highlights Income Tax Sat, 05 Oct 2019 11:27:02 +0530 https://www.taxtmi.com/highlights?id=49637