DCF Method of Valuation is Valid for Start-Up Companies u/s 145(3) of Income Tax Act: ITAT [Read Order]

DCF Method of Valuation - DCF Method - DCF Method of Valuation is Valid for Start-Up Companies - Start-Up Companies - Income Tax Act - ITAT - Taxscan

The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has upheld the use of the Discounted Cash Flow (DCF) method for the valuation of shares of start-up companies and held that the DCF method is a recognized method of valuation for section 145(3) of the Income Tax Act, 1961. The assessee, Thinkstations Learning, a private limited company, focused on…

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