Section 56(2)(viib) of the Income Tax Act, 1961 — Income from other sources — The valuation of shares should be made on the basis of various factors and not merely on the basis of financials and the substantiation of the fair market value on the basis of valuation done by the assessee could not be rejected where the assessee had demonstrated with evidence that the fair market value of asset was much more than the value shown in balance sheet — India Convention and Culture Centre P. Ltd. vs. Income Tax Officer [2019] 75 ITR (trib) 538(Delhi)