Net Value Method when Rule 11
UA of the 1962 Rules provides assessee an option to adopt DCF method. It
was submitted that Net Asset ... case. It was submitted that
DCF method is far superior method as compared to Net asset value method
as the said method represents true potential
Motisons Global Pvt. Ltd., Jaipur vs Acit, Jaipur on 2 November, 2017
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Motisons Entertainment (India) Pvt. ... vs Acit, Jaipur on 9 November, 2017
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Motisons Buildtech Pvt. Ltd., Jaipur vs Acit, Jaipur on 30 October, 2017
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additional income which has been tested and
cross checked by "Net Asset Method" has been offered for
taxation. Accordingly, as the figure arrived ... net assets'
method is more, that figure has been offered as income.
8. It was pointed out by the Bench that in schedule
Chennai on the ground that the assessment should be framed on net asset method and estimation of professional receipts including discount on non-realisation
Kotak Mahindra Capital Ltd. (Valuer)
DCF: Discounted Cash Free Flow Method:
NAV: Net Asset Value Method
FMV: Fair Market Value.
4. Since the major issue
value of the shares
determined on the basis of Net Asset Value (NAV) Method had to be regarded as loan by the
Assessee ... DCFM was not the appropriate method of valuation and that the
appropriate method would only be the Net Asset Valuation method (NAV). On the basis
value of the shares
determined on the basis of Net Asset Value (NAV) Method had to be regarded as loan by the
Assessee ... DCFM was not the appropriate method of valuation and that the
appropriate method would only be the Net Asset Valuation method (NAV). On the basis
DCFM was not the appropriate method of valuation and that the appropriate
method would only be the Net Asset Valuation method (NAV). On the basis ... net asset value" is
available on record. Accordingly out of the two methods i.e. DCF & NAV method,
NAV method is the most
