Section 50C Applies to Capital Gains Valuation; Section 54EC Exemption Allowed Based on Valuation.

Valuation u/s 50C - whether deeming provision of section 50C are applicable where the entire capital gain is exempt u/s 54EC on investment - Held yes, however exemption u//s 54EC to be allowed to the extend valuation u/s 50C - AT .....

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