https://www.taxtmi.com/highlights?id=54272 Income from other sources u/s 56(2)(viib) - premium received from shareholders via-a-vis issue of equity shares and preference shares - AO cannot change the method of valuation adopted by the assessee by merely relying on the actual results in the subsequent years and arbitrarily coming to the conclusion that projections were not achieved. - AT en-us Thu, 06 Aug 2020 07:59:00 +0530 Thu, 06 Aug 2020 07:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=54272 Income from other sources u/s 56(2)(viib) - premium received from shareholders via-a-vis issue of equity shares and preference shares - AO cannot change the method of valuation adopted by the assessee by merely relying on the actual results in the subsequent years and arbitrarily coming to the conclusion that projections were not achieved. - AT Highlights Income Tax Thu, 06 Aug 2020 07:59:00 +0530 https://www.taxtmi.com/highlights?id=54272