valuation – CA Adityavikram Banka

Overview of Determination of Fair Market Value under Income Tax Act

2 May, 2024 admin

Overview of Determination of Fair Market Value under Income Tax Act (Rule 11UA of Income Tax Act, 1961) •The Income Tax Act emphasizes on the requirement of ‘Fair Market Value’ in numerous provisions. •Rule 11UA

Option to choose a valuation method for valuing shares rests solely with the assessee: Delhi HC

9 April, 2024 admin

Option to choose a valuation method for valuing shares rests solely with the assessee: Delhi HC AGRA PORTFOLIO PVT. LTD. (ITA 1385/2018) Facts: 1. The appellant had allotted 3,15,000 equity shares of a face value

Tag: valuation

Overview of Determination of Fair Market Value under Income Tax Act

Option to choose a valuation method for valuing shares rests solely with the assessee: Delhi HC