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2023 (5) TMI 556 - SCH - Income TaxSale of the chemical unit of the assessee company - itemised sale OR slump sale - addition under section 50B read with section 2(42C) and explanation 1 to section 2(19AA) - HELD THAT:- Having examined the agreement to sale, we do not find this a case of Slump Sale. Recording the aforesaid, the special leave petition is dismissed.
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