Section 50C Misapplied by AO in Bank's Distress Sale; SRO Stamp Duty Value Incorrectly Used.

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....Capital gain computation - AO has invoked section 50C merely relying on the SRO value for the purpose of stamp duty - sale of assets by the bank through action due to default in paying debts - The sale was distress sale - AO cannot invoke section 50C - AT....