There are various Advance Rulings relating to specific situations of "Transfer" of "Capital Assets". The provisions of Section 50D has been introduced to nullify above Advance Rulings.
source https://www.caclubindia.com/articles/analysis-of-provisions-of-section-50d-of-it-act-1961-47372.asp
source https://www.caclubindia.com/articles/analysis-of-provisions-of-section-50d-of-it-act-1961-47372.asp
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