*Dear Professional Friends,* I have prepared a PPT on the topic: *📌 “Judicial Pronouncement on Valuation – CIT vs. Castrol India Ltd. (ITAT Mumbai, 2014)”* ✅ DCF Method upheld as a valid and accepted approach for share valuation ✅ Tax authorities cannot disregard professional valuations without substantiated reasons 🔍 This case is highly relevant for Registered Valuers and professionals engaged in valuations under the Companies Act, Income Tax Act, and FEMA. *Warm regards,* *CA Abhishek Tiwari* *Registered Valuer ( SFA)* Mobile No 9029326651