On October 1, 2025, the Insolvency and Bankruptcy Board of India (IBBI) issued a disciplinary order against Mr. Chandran R (Valuer), a Registered Valuer for land and building, following an inspection into his valuation...
Valuation Rules Versus Transaction Price: Aathmika Holdings Ruling
The interplay between statutory valuation rules and real-world transaction prices often sparks disputes under Section 56(2)(x). In Aathmika Holdings Pvt. Ltd., the Chennai ITAT was called upon to decide whether a...
