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Sale of business along with assets and liabilities is slump sale; won’t be treated as short-term gain

April 20, 2017[2017] 80 taxmann.com 277 (SC)
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IT : Where assessee-company had sold its entire running business with all assets and liabilities in one go, it was a slump sale of a 'long term capital asset' and be taxed accordingly; section 50(2) not attracted

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