https://www.taxtmi.com/highlights?id=67729 Addition u/s. 56(2)(viib) - Computation of the fair market value of the shares - AO found that the audited balance sheet of 31.03.2013 was approved by the shareholders in the Annual General Meeting and, accordingly, computed the fair market value of the shares as per the balance sheet as on 31.03.2013 which, in our considered opinion, is as per the provisions of the Act read with the relevant rules of the IT Rules and cannot be faulted with. - AT en-us Mon, 16 Jan 2023 08:41:40 +0530 Mon, 16 Jan 2023 08:41:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=67729 Addition u/s. 56(2)(viib) - Computation of the fair market value of the shares - AO found that the audited balance sheet of 31.03.2013 was approved by the shareholders in the Annual General Meeting and, accordingly, computed the fair market value of the shares as per the balance sheet as on 31.03.2013 which, in our considered opinion, is as per the provisions of the Act read with the relevant rules of the IT Rules and cannot be faulted with. - AT Highlights Income Tax Mon, 16 Jan 2023 08:41:40 +0530 https://www.taxtmi.com/highlights?id=67729