Addition u/s 56(2)(viib) - application of Rule 11UA - FMV of ...

Income Tax

January 28, 2023

Addition u/s 56(2)(viib) - application of Rule 11UA - FMV of redeemable preference shares - sub-Rule (2) of Rule 11UA deals valuation in respect of unquoted equity shares only and does not refer to valuation of preference shares in any manner, whatsoever. The sub- Clause (c) of Rule 11UA(1), deals with the valuation of unquoted shares and securities other than equity shares which is based on a report from a merchant banker or an accountant. - AT

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Addition u/s 56(2)(viib) - application of Rule 11UA - FMV of ...

Income Tax

January 28, 2023

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