Taxpayer Wins Appeal on Capital Gains Calculation u/s 50C Due to Distress Sale Conditions.

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....Capital gain computation - fair market value u/s. 50C - we accept the contention of the assessee that it is a distress sale and assessee was constrained to sell the property to none other than the Respondent in the Civil Suit and therefore, the property could not have been sold at the fair market value. Appeal of the assessee is allowed.....