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Case Law Details

Case Name : Pisces EServices Pvt Ltd Vs DCIT (ITAT Bangalore)
Appeal Number : ITA No. 310/Bang/2023
Date of Judgement/Order : 25/07/2024
Related Assessment Year : 2018-19
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Pisces EServices Pvt Ltd Vs DCIT (ITAT Bangalore)

ITAT Bangalore held that AO not allowed to interfere in method selected for valuation of share by the assessee u/s. 56(2)(viib) of the Income Tax Act read with rule 11UA(2) of the Income Tax Rules. Thus, AO cannot change the method from DCF to NAV method.

Facts- A

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