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ITAT Rules CA’s Defective Valuation Certificate Invalid, Upholds Tax on Excess Share Premium Under Section 56(2) (viib)
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ITAT Rules CA’s Defective Valuation Certificate Invalid, Upholds Tax on Excess Share Premium Under Section 56(2) (viib)

ITAT rules that a Chartered Accountant’s defective share valuation certificate—issued without following ICAI guidelines—is invalid, upholding tax on excess share premium under Sec…

ITAT Income Tax Act Section 56(2)(viib) Share Premium Chartered Accountant ICAI Corporate Taxation Valuation Certificate DCF Method NAV Method Tax Scrutiny ITAT Judgment Income Tax Law
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