https://www.taxtmi.com/highlights?id=70255 Method of valuation of shares - Addition u/s 56(2)(viib) - The lower authorities have not examined the basis on which the valuation is done and from the perusal of facts, no details in this regard have been called for by the lower authorities. The valuation report is rejected based on the objective satisfaction and not based on detailed examination. - Additions deleted - AT en-us Sat, 10 Jun 2023 10:30:33 +0530 Sat, 10 Jun 2023 10:30:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=70255 Method of valuation of shares - Addition u/s 56(2)(viib) - The lower authorities have not examined the basis on which the valuation is done and from the perusal of facts, no details in this regard have been called for by the lower authorities. The valuation report is rejected based on the objective satisfaction and not based on detailed examination. - Additions deleted - AT Highlights Income Tax Sat, 10 Jun 2023 10:30:33 +0530 https://www.taxtmi.com/highlights?id=70255