Assessee issued certain shares at premium and followed DCF method for valuation of share premium. The Assessing Officer   rejected valuation of shares made by assessee and treated amount as assessee’s income from other sources under section 56(2)(viib) of the Act. On appeal the Tribunal held that lower authorities had not brought out any defect in methodology of valuation of shares and summarily rejected valuation, hence the addition is deleted.(AY. 2015-16)