(9)In a case where, any goods or services held—(i)for the purposes of the eligible business are transferred to any other business carried on by the assessee; or(ii)for the purposes of any other business carried on by the assessee are transferred to the eligible business,and, in either case, the consideration, if any, for such transfer as recorded in the accounts of the eligible business does not correspond to the market value of such goods or services as on the date of the transfer, then, for the purposes of the deduction under this section, the profits and gains of such eligible business shall be computed as if the transfer, in either case, had been made at the market value of such goods or services as on that date.
