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Slump sale: Intricacies in respect of meaning of 'undertaking' (1)

March 27 2023

Open Access Video

This is episode 7 in the 11-episode video discussion series on slump sale (Indian tax implications). 

In this episode (part 1 of 2 on the topic) , we discuss the intricacies in respect of the meaning of the term 'undertaking' in the context of Sec. 50B of the Indian Income Tax Act, 1961.

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?

Slump sale versus itemized 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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