S. 56 : Income from other sources–Valuation-start-up-Assessee has the option under Rule 11UA(2) to determine the FMV by either the ‘DCF Method’ or the ‘NAV Method’-The AO has no jurisdiction to tinker with the valuation and to substitute his own value or to reject the valuation. [S. 56(2)(viib),,R.11UA(2)]