CIT(A)'s Income Enhancement Based on Share Valuation Method Rejected; Additions Deleted u/s 251(1) and Rule 11UA(2)(b).

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....Enhancement of income made by CIT(A) u/s 251(1) - valuation of shares - Rule 11UA(2)(b) - Discounted Cash Flow Method (DCF) - the CIT(A) have committed an error in rejected the valuation done by the assessee from prescribed expert as per the prescribed method, which ultimately resulted in enhancement of income of the Assessee u/s 251(1) - Additions deleted - AT....