Section 50C Applies: Property Held as Collateral Not a Distress Sale, Long-Term Capital Gains Valuation Upheld.

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....Computation of long term capital gains - value determined by the DVO - application of Sec. 50C - distress sale - merely because the assessee concerned was not able to pay dues to the bank where the property was kept as collateral security it cannot be considered as distress sale - AT....