The ITAT held that unsupported DCF valuation could not justify high share premium. The addition under Section 56(2)(viib) was restored after setting aside the appellate ...

Deere is a quality company and is looking cheap using cash-flow-returns-on-investment-based DCF analysis. The company operates in the agriculture, construction, and forestry industries, with a diverse ...

The DCF model is powerful but highly sensitive to key inputs: discount rate, perpetual growth rate, and growth assumptions. Choosing the right discount rate is crucial; too low or too high a rate can ...

Learn how discounted cash flows and comparables methods differ in equity valuation. Explore their benefits and drawbacks for ...