https://www.taxtmi.com/highlights?id=63460 Addition u/s 56 - addition in respect of allocation of 1,03,000 rights shares - valuation - since the shares were allotted before Balance Sheet for AY 2013-14 was finalized, in our view Ld. CIT(Appeals) has not erred in computing the FMV per share considering the previous balance sheet which was approved in the AGM for valuation of FMV of the shares. - AT en-us Sat, 14 May 2022 08:39:34 +0530 Sat, 14 May 2022 08:39:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=63460 Addition u/s 56 - addition in respect of allocation of 1,03,000 rights shares - valuation - since the shares were allotted before Balance Sheet for AY 2013-14 was finalized, in our view Ld. CIT(Appeals) has not erred in computing the FMV per share considering the previous balance sheet which was approved in the AGM for valuation of FMV of the shares. - AT Highlights Income Tax Sat, 14 May 2022 08:39:34 +0530 https://www.taxtmi.com/highlights?id=63460