Section 56(2)(viib): Assessee Proves Genuine Share Transactions, Avoids Additions with Valuer's Report Showing Fair Share Price.

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....Additions u/s 56(2)(viib) - share application money received - share premium - assessee has proved identity and genuineness of the transactions by filing necessary evidences. The assessee has filed valuation report from registered valuer as per which the share price of the company is over and above premium charged by the assessee - No additions.....