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valuation rules

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In “For” Destination Cases Freight & Insurance Includable In Assessable Value For Payment Central Excise Duty

Excise Duty : Freight and insurance charges are includable in Central Excise assessable value for FOR destination sales where the buyer's premis...

May 17, 2025 885 Views 0 comment Print

Valuation and the Role of Perpetuity

Finance : Explore how perpetuity underpins stock valuation and enterprise value through cash flow models and discounting techniques....

October 3, 2024 681 Views 0 comment Print

Gold & Silver rates as on 01.04.1981 & From 31.03.2009 to 31.03.2023

Income Tax : Review gold and silver rates for the current year, the past 10 years, and historical rates from 1981 and 2001, important for finan...

September 5, 2024 508894 Views 9 comments Print

Comprehensive Guide to Valuation requirement under various forums

Finance : Explore the valuation requirements across different laws in India, including the Companies Act, IBC, SEBI, RBI, and Income Tax Act...

August 13, 2024 567 Views 0 comment Print

Understanding Valuation: Regulatory Requirements & Challenges

Corporate Law : Delve into the intricacies of valuation in corporate decisions, exploring regulatory demands, multiple valuation reports, and fort...

May 12, 2024 9807 Views 0 comment Print


Latest News


ICMAI Draft Guidance Note on Inventory Valuation under Income Tax Act

CA, CS, CMA : Explore the newly released Exposure Draft by ICMAI on Inventory Valuation under the Income Tax Act. Provide your feedback before t...

March 5, 2024 693 Views 0 comment Print

Valuation : Professional Insight

Corporate Law : Valuation is the most fundamental term in finance but is extremely crucial to understand while deriving the value. Also, several e...

February 12, 2021 969 Views 0 comment Print

Educational Material on ICAI Valuation Standard 103 – Valuation Approaches & Methods

CA, CS, CMA : Valuation is an exercise which is unique for every transaction and requires efforts, involvement, application of mind and thought ...

February 12, 2021 2640 Views 0 comment Print

Advisory to follow the ICAI Valuation Standards 2018

CA, CS, CMA : Advisory to follow the ICAI Valuation Standards 2018 while conducting any type of Valuation Engagement to ensure uniformity and tr...

December 21, 2020 648 Views 0 comment Print

ICAI & ICAI RVO issues Concept Paper on All About Fair Value

CA, CS, CMA : Financial reporting in India has undergone a significant transformation owing to the adoption of Indian Accounting Standards (Ind ...

May 2, 2020 807 Views 0 comment Print


Latest Judiciary


Central Excise Valuation Must Follow Its Own Law, Income Tax Provisions Not a Basis for Reassessment

Excise Duty : CESTAT rules definitions and valuation mechanisms under central excise law must be applied strictly in accordance with its own sta...

April 4, 2025 168 Views 0 comment Print

Duty demand in terms of rule 8 of Valuation Rules unsustainable as higher duty already paid

Excise Duty : CESTAT Kolkata held that demand of excise duty in terms of rule 8 of the Valuation Rules not sustainable as correct higher duty al...

May 19, 2023 609 Views 0 comment Print

In absence of any defect DCF valuation method of Assessee cannot be rejected

Income Tax : Intelligrape Software Pvt. Ltd. Vs ITO (ITAT Delhi) When the assessee Company had opted for valuation of unquoted equity shares in...

October 15, 2020 2829 Views 0 comment Print

Actual results of later years cannot be used for Valuation of shares: ITAT

Income Tax : Flutura Business Solutions Pvt. Ltd. Vs ITO (ITAT Bangalore) We are of the view that, the Assessing Officer has erred in consideri...

August 5, 2020 1602 Views 0 comment Print

DGOV guidelines not overrules Customs Valuation Rules

Custom Duty : Sunland Alloys Vs C.C. (CESTAT Ahmedabad) The issue under consideration is whether the DGOV guidelines are over and above Customs ...

June 1, 2020 8403 Views 0 comment Print


Latest Notifications


Registered Valuer must mention in his valuation report basis of his estimation

Corporate Law : RV has liberty to adopt the cost approach to estimate the value of plant and machinery assets in accordance with International Val...

April 26, 2023 2043 Views 0 comment Print

Governance Structure of Registered Valuers Organisation 

Corporate Law : The Companies (Registered Valuers and Valuation) Rules, 2017 (Rules) envisage Registered Valuer Organisations (RVOs) to act as fro...

April 23, 2020 1413 Views 0 comment Print

CAs cannot do Valuation of unquoted equity shares under DCF method

Income Tax : Amendment in Rule 11U and 11UA omitting reference to the term accountant, thereby permitting only merchant bankers to determine th...

May 24, 2018 95517 Views 0 comment Print

Draft rules of valuation of FMV in respect of Trust or institution

Income Tax : Draft Rules for prescribing the method of valuation of fair market value in respect of the trust or the institution ceases to ex...

October 25, 2016 2851 Views 0 comment Print

Corrigendum to the new perquisite valuation rules for A.Y. 2010-11

Income Tax : Notification No. 2/2010-Income Tax at page 20 of the Gazette Notification, in sixth line of clause (B) of sub-rule 2, for “amoun...

January 12, 2010 842 Views 0 comment Print


Latest Posts in valuation rules

In “For” Destination Cases Freight & Insurance Includable In Assessable Value For Payment Central Excise Duty

May 17, 2025 885 Views 0 comment Print

Freight and insurance charges are includable in Central Excise assessable value for FOR destination sales where the buyer’s premises is the place of removal.

Central Excise Valuation Must Follow Its Own Law, Income Tax Provisions Not a Basis for Reassessment

April 4, 2025 168 Views 0 comment Print

CESTAT rules definitions and valuation mechanisms under central excise law must be applied strictly in accordance with its own statutory framework. Cross-references to provisions under income tax law, without fulfilling distinct conditions under Central Excise Act, cannot justify a reassessment of excise duty

Valuation and the Role of Perpetuity

October 3, 2024 681 Views 0 comment Print

Explore how perpetuity underpins stock valuation and enterprise value through cash flow models and discounting techniques.

Gold & Silver rates as on 01.04.1981 & From 31.03.2009 to 31.03.2023

September 5, 2024 508894 Views 9 comments Print

Review gold and silver rates for the current year, the past 10 years, and historical rates from 1981 and 2001, important for financial statement valuation.

Comprehensive Guide to Valuation requirement under various forums

August 13, 2024 567 Views 0 comment Print

Explore the valuation requirements across different laws in India, including the Companies Act, IBC, SEBI, RBI, and Income Tax Act, and best practices for valuers.

Understanding Valuation: Regulatory Requirements & Challenges

May 12, 2024 9807 Views 0 comment Print

Delve into the intricacies of valuation in corporate decisions, exploring regulatory demands, multiple valuation reports, and forthcoming legislation.

ICMAI Draft Guidance Note on Inventory Valuation under Income Tax Act

March 5, 2024 693 Views 0 comment Print

Explore the newly released Exposure Draft by ICMAI on Inventory Valuation under the Income Tax Act. Provide your feedback before the finalization deadline on 18th March 2024.

Harmonizing Income Tax and Customs Valuation: Key Insights

October 22, 2023 1554 Views 0 comment Print

Explore intricate relationship between income tax and customs valuation. Learn how these realms intersect, challenges they pose, and strategies for harmonization.

Importance of Actuarial Valuations in Employee Benefits and Related Opportunities for Professionals

August 17, 2023 7818 Views 0 comment Print

Explore the significance of actuarial valuations in employee benefits, compliance issues, and opportunities for professionals. Learn about AS 15 and Ind AS 19 requirements.

Valuation Consultant: Unlock the True Worth

July 11, 2023 2250 Views 0 comment Print

Unlock the true worth with a Valuation Consultant. Explore future opportunities for valuation professionals, from technology and data analytics to sustainable and ESG valuations, intellectual property, FinTech, international valuation, and more. Stay informed, embrace technology, and continuously develop expertise to thrive in the dynamic landscape of valuation consulting. For insights and guidance, consult IGTM Tax Advisory.

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