3 famous case laws that clarify how to identify a slump sale

| Last updated: 25 April 2019

The concept of Slump Sale was introduced in the income tax law through section 2(42C) and section 50B in AY 2000-01 consequent to a ton of litigation and ambiguity on the taxability of slump sale. What is Slump Sale? A Slump Sale is a sale of one or more undertakings by a seller as a going con
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