Transfer of assessee’s business – Slump sales - non-transfer of ...

December 3, 2014

Case Laws Income Tax AT

Transfer of assessee’s business – Slump sales - non-transfer of the cash and bank balances of the three firms would not remove the assessee’s case from the purview of section 50B, which envisages the transfers of all the assets and liabilities, so that exclusion of even one may operate to preclude the same. - AT

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Transfer of assessee’s business – Slump sales - non-transfer of ...

December 3, 2014

Case Laws Income Tax AT

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