is the same effect in updation of Timer 0 resister

Hi there,

My code is as follws:

for The LED will flash when MSB of TMR0 is update to '1'. 

if (TMR0 & 1<<7)
LATAbits.LATA0 = 1;
else
LATAbits.LATA0= 0;

And i have seen this can be  written as below and will have same effect.

LATAbits.LATA0 = (TMR0 & 1<<7) != 0; // FLASH = TMR0<7>

Because, when  when MSB of TMR0 is '1', the '1'&'1' is '1' and  '1!' is '0', so statement is TRUE

Can I write above as below, in place of above and will have it same effect as above has,

//LATAbits.LATA0 = (TMR0 & 1<<7) = 1; // FLASH = TMR0<7>

because when MSB of TMR0 is '1', the '1'&'1' is '1' and statement is TRUE.

Please clear my doubt

tnx for your reply in advance..