https://www.taxtmi.com/highlights?id=5059 The words "adopted" or "assessed" (as also "assessable") in s. 50C(1) qualify the word "value" preceding it, and not the word "transfer" - there being no assessment by it by the end of the relevant year, i.e., 31-03-2006 cannot be accepted - AT en-us Fri, 31 Aug 2012 18:31:01 +0530 Fri, 31 Aug 2012 18:31:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=5059 The words "adopted" or "assessed" (as also "assessable") in s. 50C(1) qualify the word "value" preceding it, and not the word "transfer" - there being no assessment by it by the end of the relevant year, i.e., 31-03-2006 cannot be accepted - AT Highlights Income Tax Fri, 31 Aug 2012 18:31:01 +0530 https://www.taxtmi.com/highlights?id=5059