Assessee issued equity shares at a premium and submitted valuation report as per Discounted Cash Flow (DCF) method. Assessing Officer, however, adopting Book Value Method made an addition under section 56(2)(viib). CIT(A) deleted the addition. On appeal the Tribunal held that  since valuation of assessee was supported by valuation report from a technical expert who had adopted DCF method, one of recognized methods under rule 11UA. Order of CIT(A) is affirmed. (AY. 2015-16)