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    <title>Assessee Not Owner, Limited Rights: Section 50C Market Value for Stamp Duty Can&#039;t Be Sale Consideration.</title>
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    <description>Capital gain computation - assessee was not the owner of the property and since she had only limited rights over the property, which was also encumbered, the market value of the property as taken for the purpose of payment of stamp duty could not be adopted as the sale consideration by applying the provisions of Section 50C - AT</description>
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      <description>Capital gain computation - assessee was not the owner of the property and since she had only limited rights over the property, which was also encumbered, the market value of the property as taken for the purpose of payment of stamp duty could not be adopted as the sale consideration by applying the provisions of Section 50C - AT</description>
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