Slump sale

Clear you Query

related to sale

I want to knw the values (amount) given in balance sheet r already depreciation less or at actual cost ??

In Balance Sheet Fixed Assets Value show after Depreciation

then why in calculation of net worth mention that depreciable assets r to be take at WDV while in given balance sheet it is always at WDV ??

Yes, sec 50B asset taken as per wdv (wdv as per income tax)

In Balance Sheet Fixed Assets (WDV) According to Companies Act 2013

AND

In Slum Sale WDV of Assets Calculated According to Income Tax Act 1961

BT here ..in given question the WDV of given balance sheet is taken for computation of net worth

so you can assume that depreciation as per companies act is same as depreciation as per IT act...those that assumption is hypothetical

In slump sale if unit is sold in mid year then we compute dep. or not ??

No dear we don't compute depreciation if sold in mid of uear

In Slump sale there is sale of an Unit/Undertaking (which is recognisable from other business in group) for a LumpSum Consideration without Values being assigned to Individual assets /Liabilities.

So if there is mid year sale or end of year sale there is NO QUESTION OF CALCULATING DEPRECIATION on assets of those undertaking which is being sold.
Although one important thing is there WHEN YOU CALCULATE THE VALUE OF BLOCK FOR THE REST OF BUSINESSES THEN ASSETS WHICH WERE GIVEN IN SLUMP SALE WOULD ALSO BE CONSIDERED.

Now, As far as your question is concerned it might be possible that the given B/S in your question is of any Concern other than Company because in that case there would be a single B/s and assets value would be WDV by default.