Tribunal Confirms DCF Method for Share Valuation as Per Rule 11UA2; Additions u/s 56(2)(viib) Overturned.

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....Income from other sources u/s 56(2)(viib) - FMV determination of shares - The decision of the tribunal holding that, the DCF method adopted by the assessee for determining the fair market value of the share as per Rule 11UA2 does not require any interference - additions made u/s 56(2)(viib) are not sustainable in law" sustained. - HC....