TMI BlogAddition u/s 56(2) - method of valuation of shares - the valuation under DCF method is intrinsically...Addition u/s 56(2) - method of valuation of shares - the valuation under DCF method is intrinsically based on the projections and based on the potential value of the future business. These assumptions can undergo changes for a period of time. The Ld. DR also has not demonstrated that the methodology adopted by the assessee is not correct but simply the Ld. AO rejected the valuation as it does not match with the actual results. Various Courts have held that the valuation of shares is not an exact..... ..... X X X X Extracts X X X X X X X X Extracts X X X X
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