Changing method adopted by assessee u/s 56(2)(viib) without scrutinizing valuation report is unjustified

INCOME TAX : Where AO rejected DCF method of valuation adopted by assessee to determine value of shares issued by it on premium and determined value of shares on basis of Net Asset Value (NAV) method, since AO had adopted different method to determine value of shares without scrutinizing valuation report furnished by assessee under DCF method, impugned order was to be set aside and matter was to be remanded

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