https://www.taxtmi.com/highlights?id=55093 Addition u/s 56 (2)(vii)(b) - alleged excess value of share premium over fair value - in the absence of any defect in the valuation of shares arrived by the assessee on the basis of DCF method, impugned addition as made on the basis of net asset value method is liable to be deleted. - AT en-us Sat, 10 Oct 2020 15:48:08 +0530 Sat, 10 Oct 2020 15:48:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=55093 Addition u/s 56 (2)(vii)(b) - alleged excess value of share premium over fair value - in the absence of any defect in the valuation of shares arrived by the assessee on the basis of DCF method, impugned addition as made on the basis of net asset value method is liable to be deleted. - AT Highlights Income Tax Sat, 10 Oct 2020 15:48:08 +0530 https://www.taxtmi.com/highlights?id=55093