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What Are the Specific Provisions for Taxing Capital Gains Arising from the Sale of Assets in a Slump Sale Under Section 50B?

A slump sale is a method of business transfer in which the entire business or a part of it, including its assets and liabilities, is transferred to another entity for a lump sum consideration. This type of transaction is

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What is the Procedure for Computing Capital Gains in Cases Involving Slump Sales Under Complete Section 50B?

Slump sale refers to the transfer of a business as a whole, including all its assets and liabilities, without assigning specific values to individual assets or liabilities. Section 50B of the Income Tax Act, 1961 deals with the computation

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