https://www.taxtmi.com/caselaws?id=399480 ITAT BANGALORE set aside the CIT(A) orders and remitted the issue to the AO for fresh examination where the assessee had used DCF to value shares for section 56(2)(viib). The Tribunal found the AO had adopted a different valuation method without scrutinizing the DCF workings and directed re-examination in line with the co-ordinate bench's guidance. The appeals are treated as allowed for statistical purposes. en-us Fri, 09 Oct 2020 00:00:00 +0530 Sat, 27 Sep 2025 10:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=399480 ITAT BANGALORE set aside the CIT(A) orders and remitted the issue to the AO for fresh examination where the assessee had used DCF to value shares for section 56(2)(viib). The Tribunal found the AO had adopted a different valuation method without scrutinizing the DCF workings and directed re-examination in line with the co-ordinate bench's guidance. The appeals are treated as allowed for statistical purposes. Case-Laws Income Tax Fri, 09 Oct 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=399480