Home Highlights April 2014 Year 2014 This

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1. Excess premium charged on issue of shares u/s.56(2)(viib) - The value adopted by the Assessing Officer under net asset value method even though a prescribed method does...

2. TP Adjustment - Fair market value of share of ECL representing the ALP - the DCF Method could not be adopted in the facts and circumstances of the present case as the...

3. Determining the short term capital gains - adopting different value from market value of the property - sale of the property lower than the value adopted by the Stamp...

4. LTCG - valuation of the property to the DVO - Valuation report given by the DVO cannot be ignored. Since the DVO himself valued the property which is less than the value...

5. Valuation - interface quantity of adopting assessable value of SKO (non Public Distribution System (PDS) at the prevalent rate - As regards MS and HSD, the duty was paid...

6. Valuation - supply to distinct persons - the law provides the taxpayer an option to adopt 90% of the price charged as value to be adopted initially (i.e., supply between...

7. Valuation made by the assessee exceeds the value adopted by the stamp valuation authority - No question of referring the valuation of the plots in question to the...

8. Method of valuation - Rule 11 is adopted when the situation is not covered by any of the other methods of valuation prescribed from Rule 4 to 10A. The method of...

9. Deduction u/s 80IA - Where a basket of "market values" are available for the relevant period and relevant geographical area where the eligible unit is situated, the...

10. Valuation of imported goods - if at all the value of contemporary imports is to be applied, the lowest value of similar goods imported into India is to be adopted....

11. Valuation of imported Rough Emerald - Correctness of valuation by the Government approved valuer of Natural Rough Emerald - No valuer can give exact valuation of rough...

12. Addition u/s 69A OR 50C - difference between the sale consideration disclosed by the assessee and the value adopted by the Stamp Valuation Authority - the authorities...

13. Valuation of export goods - Iron Ore Fines - transaction value - FOB price - Export duty - The appellant contested this, arguing that unless the Revenue disputes the...

14. Valuation - Enhancement of value of the imported RPO - CESTAT held that, in the present case neither any contemporaneous value was adopted nor any method as prescribed...

15. Valuation of imported goods - MRP based valuation or transaction value - CVD - AT