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Slump sale versus itemized sale

March 20 2023

Open Access Video

This is episode 3 in the 11-episode video discussion series on Indian tax implications in case of slump sale transactions.

This episode discusses (including important judicial developments) as to when a transaction could be regarded as a transaction involving a slump sale versus a transaction involving sale of assets on itemized basis.

More Open Access Videos in Slump Sale Series

Can the Indian tax authorities treat a transaction for sale of shares of a wholly owned Indian subsidiary as slump sale?

Premium videos in Slump Sale Series

Slump Sale: Can Sec. 47(iv)/ 47(v) of the Indian Income Tax Act, 1961 apply?

Slump Sale: Is contingent consideration received in an escrow account taxable in the year of transfer?

Slump Sale: Does Sec. 50B apply in respect of an arrangement under company law? (1/2) 

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