https://www.taxtmi.com/caselaws?id=781608 ITAT, Delhi (AT) upheld the CIT(A)'s deletion of an addition under s.50CA relating to short-term capital gains from transfer of shares. The tribunal found the assessee, the company's representative and two independent valuers had satisfactorily explained and justified NAV and DCF valuations on two dates; AO ignored these replies, made findings on wrong facts and produced no evidence of undisclosed consideration or enquiries with the buyer. The CIT(A)'s detailed appreciation was affirmed and the revenue's grounds were dismissed. en-us Fri, 14 Nov 2025 00:00:00 +0530 Tue, 18 Nov 2025 08:42:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781608 ITAT, Delhi (AT) upheld the CIT(A)'s deletion of an addition under s.50CA relating to short-term capital gains from transfer of shares. The tribunal found the assessee, the company's representative and two independent valuers had satisfactorily explained and justified NAV and DCF valuations on two dates; AO ignored these replies, made findings on wrong facts and produced no evidence of undisclosed consideration or enquiries with the buyer. The CIT(A)'s detailed appreciation was affirmed and the revenue's grounds were dismissed. Case-Laws Income Tax Fri, 14 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781608