During year, assessee issued equity shares. It took valuation per equity share computed on basis of discounted cash flow method which was arrived at Rs. 80 per share. Assessing Officer applied book value method and, accordingly, he adopted fair market value of shares at Rs. 49.22 per share and taxed excess receipt of Rs. 130.78 (Rs. 180-Rs. 49.22) as income of assessee to be taxed under section 56(2)(viib) as income from other sources. Tribunal held that as per rule 11UA(1)(c)(b), it is prerogative of assessee to estimate fair market value of shares issued by it by adopting any one method out of two methods i.e. discounted cash flow method or book value method, and that revenue authorities could not force assessee to adopt particular method for valuing fair market value of share revenue authorities cannot force assessee to adopt particular method for valuing fair market value of share-Held, yes-Whether, further, since as a matter of fact assessee had issued shares at Rs. 180 per share as against fair market value of Rs. 189, no addition was to be made in hands of assessee under section 56(2)(viib).(AY. 2013-14)