Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights February 2019 Year 2019 This

Nature of transaction - slump sale or transfer of shares - slump ...

Income Tax

February 9, 2019

Nature of transaction - slump sale or transfer of shares - slump sale u/s 2(42C) - transfer of shares in a company will not result in a transfer of an undertaking or part of the undertaking to make it a slump sale.

View Source

 


 

You may also like:

  1. Sale of shares of joint venture company - slump sale - Section 50B - assessee has transferred is the shares in UHEL and this transfer of shares cannot be considered to...

  2. Nature on sale - Slump Sale - capital gain u/s 50B - Transfer of asset or not? - Section 50B of the Act provides a mechanism for assessment of capital gain on ‘transfer’...

  3. Computation of capital gains - Slump sale u/s 2(42C) - transfer of capital assets u/s 2(47) - we took note of the submissions of the learned Senior Counsel for the...

  4. Sale 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...

  5. Application of Section 50B - Slump sale u/s 2(42C) - amalgamation - where a person carrying on business, transfers assets to a company in consideration of allotment of...

  6. The instant case was one of split sale and not a case of slump sale. Sale of Nagrijuli Tea Estate was not a slump sale within the meaning of sec. 2(42C) of the Act read...

  7. Revision u/s 263 - change of opinion - in proceedings u/s 147 assessee contended that the transfer price was based on the individual assets and liabilities of the...

  8. The entire personal scale business had been sold as a going concern for a lump sum amount, it was a case of a slump sale as defined in section 2(42C) and the profit...

  9. Whether sale of assessee’s OHB to Colgate Palmolive is a slump sale as contended by the assessee or an itemized sale as contended by the Revenue – Held as slump sale - AT

  10. Nature of transaction of sale - stock transfer or central sale - to the extent the Tribunal had recorded that the authorities can go behind the form F declarations is...

 

Quick Updates:Latest Updates