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    <title>Ruling Clarifies Negative Net Worth Must Be Considered in Slump Sale for Capital Gains Calculation.</title>
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    <description>Slump sale - CIT(A) was not correct in coming to the conclusion that the negative figure of the net worth should be ignored for working out the capital gains in case of a slump sale. - the amount of ‘Net worth’ will be a negative figure and not Zero - AT</description>
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