https://www.taxtmi.com/caselaws?id=402015 The tribunal partly allowed the appeal for statistical purposes, directing the Assessing Officer to reconsider the revaluation of shares and the applicability of Section 56(2)(viib) afresh based on the evidence provided by the appellant, ensuring proper opportunity is granted to the appellant in accordance with the law. en-us Fri, 11 Dec 2020 00:00:00 +0530 Tue, 22 Dec 2020 14:09:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=402015 The tribunal partly allowed the appeal for statistical purposes, directing the Assessing Officer to reconsider the revaluation of shares and the applicability of Section 56(2)(viib) afresh based on the evidence provided by the appellant, ensuring proper opportunity is granted to the appellant in accordance with the law. Case-Laws Income Tax Fri, 11 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=402015