Whether transfer of trade mark attracts section 297 ?

Dear all

Can anyone guide me that whether assignment/transfer of Trade mark between group company attracts section 297 of the Companies Act  or not ?

Is it necessary to go for valuation at the time of transfer/assignment ?

Can we transfer the TM at any value between the group Company ?

Also whether trade mark will fall under the definition of goods or not ?

Pls guide me on the above.