Sec. 56(2)(viib) of Income Tax Act, 1961—Income From other sources— AO can scrutinize the valuation report and he can determine a fresh valuation either by himself or by calling a determination from an independent valuer to confront the assessee but the basis has to be DCF method and he cannot change the method of valuation which has been opted by the assessee, therefore, matter was restored back to the file of AO for a fresh decision with a direction that AO should follow DCF method - SIGNURE TECHNOLOGIES PVT. LTD. V/s ASSTT. CIT - [2020] 83 ITR (TRIB) 521 (ITAT-BANGALORE)