Approval of scheme of amalgamation - The valuer made a valuation ...

Companies Law

January 21, 2020

Approval of scheme of amalgamation - The valuer made a valuation disregarding the methodology, methods or share entitlement ratio even as stated by him in his valuation report. No valuation of each share of every company has been done to arrive at the exchange ratio and we are convinced that only the guess work has been done to arrive at share exchange ratio. - Scheme not approved.

View Source

← Previous Next →

Approval of scheme of amalgamation - The valuer made a valuation ...

Companies Law

January 21, 2020

You may also like:

Addition u/s 56(2)(viib) - Method of valuation of shares - closely held company issues its shares at a premium - The tribunal sided with the assessee, affirming the FMV...

Addition u/s 56(2)(viib) - Method of Valuation - share premium receipts - The Tribunal noted that the appellant had obtained a valuation report from a registered valuer,...

Addition u/s 56(1) - shares received by the assessee company at the time of amalgamation - the Revenue is not precluded from ascertaining as to whether the scheme of...

Valuation of shares at a premium u/s 56(2)(viib) - Keeping in view that DCF is correct method of determining the FMV of the unquoted shares, the assessee has option to...

Addition u/s 56(2)(viib) - share capital and premium received by the assessee - method of valuation as per Rule 11U and 11UA - When shares were issued at premium based...

Valuation of the shares offered for subscription - Determination of fair market value - Applicability of u/s 56(2)(viib) read along with Rule 11UA - Adoption of the Net...

Valuation u/s 50C - A.O. rejected valuation done by Govt. valuer - valuation done by the government approved valuer cannot be brushed aside, as it has been done by a...

Resolution Process - determination of liquidation value - The liquidation value fixed by the Valuers cannot be ignored in the resolution process. It is true that CoC on...

Valuation of shares - addition u/s 56(2)(viib) - share allotted prior to insertion of provision of section 56 (2)(viib) and the prescribed method of rule 11U and 11UA...

Addition u/s.56(2)(vii)(b) - share premium - difference between the issue price and the actual share price determined by the AO - AO has changed the method of valuation...

Quick Updates: