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2023 (5) TMI 556 - SCH - Income TaxSale 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 2(19AA) - HELD THAT - Having examined the agreement to sale, we do not find this a case of Slump Sale. Recording the aforesaid, the special leave petition is dismissed.
The Supreme Court of India dismissed the special leave petition after examining the agreement to sale, stating it was not a case of Slump Sale. Delay was condoned, and pending applications were disposed of.
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