TMI BlogAddition u/s 56(2)(viib) - shares of closely held company - valuation of the shares should be made on...Addition u/s 56(2)(viib) - shares of closely held company - valuation of the shares should be made on the basis of various factors and not merely on the basis of financials and the substantiation of the fair market value on the basis of the valuation done by the assessee simply cannot be rejected. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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