https://www.taxtmi.com/caselaws?id=58144 The court partially allowed the appeal in the case involving the valuation of shares of a private limited company, ultimately valuing the shares at Rs. 325. The court emphasized the need for flexibility in valuation methods, considering factors such as profitability, company prospects, and market conditions. Various valuation methods were discussed, highlighting the importance of making adjustments to account for inherent disadvantages in each method. The court rejected the valuation of Rs. 513 per share, settling on Rs. 325 to align with the principles laid down by the Supreme Court and serve the interests of justice. en-us Mon, 31 Jan 1983 00:00:00 +0530 Fri, 17 Dec 2010 15:52:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=58144 The court partially allowed the appeal in the case involving the valuation of shares of a private limited company, ultimately valuing the shares at Rs. 325. The court emphasized the need for flexibility in valuation methods, considering factors such as profitability, company prospects, and market conditions. Various valuation methods were discussed, highlighting the importance of making adjustments to account for inherent disadvantages in each method. The court rejected the valuation of Rs. 513 per share, settling on Rs. 325 to align with the principles laid down by the Supreme Court and serve the interests of justice. Case-Laws Income Tax Mon, 31 Jan 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=58144