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share by the respondent/assessee, had taken recourse to Rule 11UA of the Income Tax Rules, 1962 [in short, "1962 Rules"] as applicable ... share, albeit, by taking into account Rule 11UA of 1962 Rules, which was operable on the date when the order was passed. 9. The difference

certificate from respondent/assessee's chartered accountant in terms of Rule 11UA of the Income Tax Rules, 1962 [in short, "Rules"] with ... share premium received prior to 29.11.2012 was not covered by Rule 11UA of the Act. This view was taken as said provision was inserted

applicability of Section 56(2)(viib) of the Act, read with Rule 11UA of the Income Tax Rules, 1962 [in short, "Rules ... provisions of Section 56(2)(viib) of the Act and Rule 11UA of the Rules, concluded that Rs. 3,42,50,714/- was required

valuation report as per Section 50 of the Act, read with rule 11UA, had not been submitted. 16. A bare perusal of the notice dated