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Case Law Details

Case Name : Brio Bliss Life Science P Ltd. Vs ITO (ITAT Chennai)
Appeal Number : ITA No. 3067/Chny/2019
Date of Judgement/Order : 22/02/2023
Related Assessment Year : 2015-16
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Brio Bliss Life Science P Ltd. Vs ITO (ITAT Chennai)

ITAT Chennai held that AO is free to examine the method through which the share price is determined. However, AO doesn’t have power to change the method from discounted cash flow (DCF) as followed by assessee to Net Asset Value (NAV).

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