That where assessee paid certain amount for interior decoration of new house property, since said payment was not disputed by revenue and assessee had submitted all relevant documents in support of said payment, assessee was eligible to claim deduction under section 54 on such payment. (Sapna Hemanshu Shah v. Deputy Commissioner of Income-tax) - [2024] 160 taxmann.com 1194 (Bangalore - Trib.) That Where assessee had received share premium, since assessee got its share valued from a prescribed expert as per section r . w. rule 11UA(2)(b) and arrived value of each share at certain sum calculating same as per Discount Cash Flow Method, said valuation done by assessee as per prescribed method could not be rejected - (Shanta Blankets (P.) Ltd. v. Income-tax Officer) - [2024] 162 taxmann.com 97 (Delhi - Trib.) That where cash deposits .......