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Slump sale - taxable as LTCG or STCG - sale of depreciable assets - the provisions of Section 50 (2) would apply to a case where the assessee transfers one or more block of assets which he was using in running of his business. Such is not the case here because in this case the assessee sold the entire business as a running concern. - SC - Income Tax

Slump sale - taxable as LTCG or STCG - sale of depreciable assets - the provisions of Section 50 (2) would apply to a case where the assessee transfers one or more block of assets which he was using in running of his business. Such is not the case here because in this case the assessee sold the entire business as a running concern. - SC - Income Tax


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