{"version":"1.0","provider_name":"Taxmann Blog","provider_url":"https:\/\/www.taxmann.com\/post","author_name":"Taxmann","author_url":"https:\/\/www.taxmann.com\/post\/author\/ruchi","title":"Opinion: Slump Sale V. Demerger","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"nOyZnpm2Ll\"><a href=\"https:\/\/www.taxmann.com\/post\/blog\/opinion-slump-sale-v-demerger\/\">Opinion: Slump Sale V. Demerger<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/www.taxmann.com\/post\/blog\/opinion-slump-sale-v-demerger\/embed#?secret=nOyZnpm2Ll\" width=\"600\" height=\"338\" title=\"&#8220;Opinion: Slump Sale V. Demerger&#8221; &#8212; Taxmann Blog\" data-secret=\"nOyZnpm2Ll\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\" class=\"wp-embedded-content\"><\/iframe><script>\n\/*! This file is auto-generated *\/\n!function(d,l){\"use strict\";l.querySelector&&d.addEventListener&&\"undefined\"!=typeof URL&&(d.wp=d.wp||{},d.wp.receiveEmbedMessage||(d.wp.receiveEmbedMessage=function(e){var t=e.data;if((t||t.secret||t.message||t.value)&&!\/[^a-zA-Z0-9]\/.test(t.secret)){for(var s,r,n,a=l.querySelectorAll('iframe[data-secret=\"'+t.secret+'\"]'),o=l.querySelectorAll('blockquote[data-secret=\"'+t.secret+'\"]'),c=new RegExp(\"^https?:$\",\"i\"),i=0;i<o.length;i++)o[i].style.display=\"none\";for(i=0;i<a.length;i++)s=a[i],e.source===s.contentWindow&&(s.removeAttribute(\"style\"),\"height\"===t.message?(1e3<(r=parseInt(t.value,10))?r=1e3:~~r<200&&(r=200),s.height=r):\"link\"===t.message&&(r=new URL(s.getAttribute(\"src\")),n=new URL(t.value),c.test(n.protocol))&&n.host===r.host&&l.activeElement===s&&(d.top.location.href=t.value))}},d.addEventListener(\"message\",d.wp.receiveEmbedMessage,!1),l.addEventListener(\"DOMContentLoaded\",function(){for(var e,t,s=l.querySelectorAll(\"iframe.wp-embedded-content\"),r=0;r<s.length;r++)(t=(e=s[r]).getAttribute(\"data-secret\"))||(t=Math.random().toString(36).substring(2,12),e.src+=\"#?secret=\"+t,e.setAttribute(\"data-secret\",t)),e.contentWindow.postMessage({message:\"ready\",secret:t},\"*\")},!1)))}(window,document);\n<\/script>\n","thumbnail_url":"https:\/\/www.taxmann.com\/post\/wp-content\/uploads\/2021\/12\/Opinion_Dec21.jpg","thumbnail_width":768,"thumbnail_height":450,"description":"Analysis of slump sale and demerger provisions would show that their applicability is overlapping in some cases and mutually exclusive in certain other cases. Demerger is tax neutral whereas slump sale is taxable as short-term or long-term capital gain with eligibility for exemption for reinvestment under section 54EC."}