Held that TPO could not have substituted the actual figures for projected figures in DCF method for the purpose of determining the value of shares purchased by the assessee from its Associated Enterprise. The valuation of shares are determined by the independent valuer by following DCF method is the actual consideration paid by the assessee to its AE. Adjustment is deleted. As regards transactions under taken by the promoters / share holders of the company. Sale of shares using CUP method there was gap of three months. Matter remanded to the TPO to verify on the basis of DEC valuation report furnished by the assessee after verifying the same. (AY. 2017-18)