The assessee had produced all valuation reports based on DCF method as well as fair market value of assets as on date of issue of shares. Observation of Commissioner that assessee had failed to exercise option of adopting method was contrary to record. When assessee had substantiated value of shares issued by fair market value which was more than issue price, then no addition was called for under Section 56(2)(viib) of Act.Addition was deleted.(AY. 2014-15)