Held that the assessee having furnished a certificate issued under R. 11UA by a chartered accountant certifying that the fair market value of its equity share as on 30th Sept., 2013 i.e., date of issue, was Rs. 15.23 per share as against the issue price of Rs. 15 (face value Rs. 10 plus premium Rs. 5), CIT(A) was justified in deleting the addition made by the AO under s. 56(2)(viib). (AY.2014-15)