Section 50C Not Applicable: Trusts Assessed u/s 11 Exempt from Additional Capital Gains Valuation for Property Transactions.

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....Determination of Long term capital gains - addition by invoking Section 50C in proceedings u/s. 143(3) - Valuation - restriction on use of property - Application of section 50C to the trust already assessed under a special provision u/s. 11 - No additions.....