https://www.taxtmi.com/caselaws?id=304697 The Tribunal held that section 50C's provisions are limited to the computation of capital gains for the transferor and cannot be extended to the buyer for sections 69 and 69B purposes. Without specific evidence of undisclosed investment, no addition could be made under sections 69 or 69B. Consequently, the appeal was allowed. en-us Fri, 09 Jul 2010 00:00:00 +0530 Sat, 15 Oct 2022 14:16:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=304697 The Tribunal held that section 50C's provisions are limited to the computation of capital gains for the transferor and cannot be extended to the buyer for sections 69 and 69B purposes. Without specific evidence of undisclosed investment, no addition could be made under sections 69 or 69B. Consequently, the appeal was allowed. Case-Laws Income Tax Fri, 09 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=304697