TMI BlogValuation of shares - Restriction as per Rule 11U(a) on the auditor’s acceptance as Accountant for the...Valuation of shares - Restriction as per Rule 11U(a) on the auditor’s acceptance as Accountant for the purposes of Rule 11UA (2) is well founded. - There is no merit in this argument of the assessee that only because the certificate is given by the auditor, it should not be held that the value certified by him is not acceptable. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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