Decoding Slump Sale: Merger Implications under Companies Act & Income Tax Act

Priyanshi Garg , Last updated: 05 February 2024  
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Slump Sale means the transfer of one or more undertakings against a lump sum consideration without values being allocated to the individual assets and liabilities. The consideration for a slump sale should be settled in lump sum only which can be in cash, exchange of shares, debentures, bonds etc

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Priyanshi Garg
(Student)
Category Income Tax   Report

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