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Share Valuation

2 articlesLatest September 2026

Sep 19, 2026|National Company Law Appellate Tribunal

Swiss Challenge Method Valid for Share Valuation in Oppression Cases | Sections 241-242 Companies Act 2013 : NCLAT

NCLAT upheld the Swiss Challenge method as a valid share-valuation tool in oppression cases under Sections 241-242 of the Companies Act 2013, stressing that notice must precede any director disqualification and giving family firms way to break deadlocks.

Section 68 & 56(2)(viib) IT Act | Burden of Proof Lies on Taxpayer Only Until Prima Facie Evidence Is Presented : Income Tax Appellate Tribunal

Case Law Analysis

Feb 19, 2026|Income Tax Appellate Tribunal

Section 68 & 56(2)(viib) IT Act | Burden of Proof Lies on Taxpayer Only Until Prima Facie Evidence Is Presented : Income Tax Appellate Tribunal

ITAT Delhi clarifies that taxpayers must discharge burden under Sections 68 and 56(2)(viib) only after providing prima facie evidence; mere suspicion by AO insufficient to sustain additions.

Share Valuation

Swiss Challenge Method Valid for Share Valuation in Oppression Cases | Sections 241-242 Companies Act 2013 : NCLAT

Section 68 & 56(2)(viib) IT Act | Burden of Proof Lies on Taxpayer Only Until Prima Facie Evidence Is Presented : Income Tax Appellate Tribunal

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