https://www.taxtmi.com/caselaws?id=211330 The Tribunal allowed the Revenue's appeal, determining that the full value of consideration for the power transmission business (PTB) was Rs. 143 crore, with the negative net worth of Rs. 157 crore to be added, resulting in a capital gain of Rs. 300 crore. The Tribunal emphasized adherence to statutory provisions for accurate computation of capital gains in slump sales, overturning the CIT(A)'s decision to ignore the negative net worth. en-us Wed, 07 Mar 2012 00:00:00 +0530 Wed, 03 Jun 2026 10:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211330 The Tribunal allowed the Revenue's appeal, determining that the full value of consideration for the power transmission business (PTB) was Rs. 143 crore, with the negative net worth of Rs. 157 crore to be added, resulting in a capital gain of Rs. 300 crore. The Tribunal emphasized adherence to statutory provisions for accurate computation of capital gains in slump sales, overturning the CIT(A)'s decision to ignore the negative net worth. Case-Laws Income Tax Wed, 07 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211330