Held that where on date of allotment of shares i.e. 31-3-2016, a balance sheet was drawn by assessee albeit said balance sheet was unaudited on that date and FMV of shares was determined on basis of said balance sheet, however, said balance sheet was subsequently audited by Auditors of company and ostensibly, there was no difference in financials of tentative balance sheet drawn on 31-3-2016 after audit by Auditors, said balance sheet fell within meaning of ‘Balance Sheet’ as envisaged under rule 11U, hence, there was no error in FMV of shares determined by assessee on basis of said balance sheet drawn on 31-3-2016. (AY. 2016-17)