(6)For the purposes of any deduction under this Chapter, irrespective of anything to the contrary contained in Part C of this Chapter, if any goods or services held for the purposes of––(a)the undertaking, unit, enterprise or eligible business carried on by the assessee are transferred to any other business carried on by the assessee; or(b)any other business carried on by the assessee are transferred to the undertaking or unit or enterprise or eligible business of the assessee,and the consideration, if any, for such transfer as recorded in the accounts of the undertaking or unit or enterprise or eligible business does not correspond to the market value of such goods or services as on the date of transfer, then the profits and gains of such undertaking or unit or enterprise or eligible business carried on by the assessee shall be computed as if the transfer, in clause (a) or (b), had been made at the market value of such goods or services as on that date.
