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Income Tax - Highlights / Catch Notes

Home Highlights November 2017 Year 2017 This

Slump sale - amount received by the assessee in lieu of transfer ...

Case Laws     Income Tax

November 10, 2017

Slump sale - amount received by the assessee in lieu of transfer of the business leads - transfer of an individual asset, viz. its business leads - cannot be characterized as a consideration received by the assessee pursuant to a slump sale u/s 50B - AT

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