{"id":25653,"date":"2022-03-21T18:57:52","date_gmt":"2022-03-21T13:27:52","guid":{"rendered":"https:\/\/itatonline.org\/digest\/?post_type=qa&#038;p=25653"},"modified":"2022-03-21T18:57:52","modified_gmt":"2022-03-21T13:27:52","slug":"rule-11ua-liability-not-provided-in-books","status":"publish","type":"qa","link":"https:\/\/itatonline.org\/digest\/qa\/rule-11ua-liability-not-provided-in-books\/","title":{"rendered":"Rule 11UA &#8211; liability not provided in Books"},"content":{"rendered":"<p style=\"text-align: right;\">Assessee is \u00a0pvt limited co . One of the share holder is interested in purchase of shares of another share holder. Whether he can purchase the shares at the \u00a0face value? Or at the price ignoring the market vlaue of rights in immovable property? Whether valuation report as per Rule. 11UA is mandatory? Whether liability \u00a0which may require for the claim on the rights in immovable property can be consider while working of value of share \u00a0can be consider \u00a0even if not recorded in books of accounts ?<br \/>\npl guide .<\/p>\n","protected":false},"comment_status":"open","ping_status":"closed","template":"","qa_expert":[33],"qa_category":[23],"qa_tag":[58,313],"class_list":["post-25653","qa","type-qa","status-publish","hentry","qa_expert-advocate-shashi-ashok-bekal","qa_category-income-tax","qa_tag-rule-11ua","qa_tag-sale-of-shares"],"acf":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa\/25653","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/qa"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=25653"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=25653"}],"wp:term":[{"taxonomy":"qa_expert","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_expert?post=25653"},{"taxonomy":"qa_category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_category?post=25653"},{"taxonomy":"qa_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_tag?post=25653"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}