query about PGBP

2 treatment is possible, 1st assuming there are other assets in the block then there will be no treatment as the same shall be given effect by wdv of the asset by depreciating over the remaining life of the asset, 2nd when the asset was the only asset in the block then wdv shall become nil and the same will be a capital/dead loss and sec 50 not attracted as there is no transfer.