Thursday, October 21, 2021

Rule 11UA amended in mid of Assessment Year is applicable for transactions occurred during whole AY: ITAT

INCOME TAX : Adoption of DCF method for valuation of shares is recognized under section 56(2)(viib) which was introduced by Finance Act, 2012 and, hence, applicable in assessment year 2013-14

from www.taxmann.com Latest Case Laws https://ift.tt/3vEnaR6
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AO can’t disallow cost of improvement merely relying on enquiries made with assessee’s neighbour: ITAT

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