https://www.taxtmi.com/manuals?id=4667 A slump sale is the transfer of one or more undertakings by any means for a lump sum consideration without values being assigned to the individual assets and liabilities. The provision treats valuation for stamp duty, registration fees or similar taxes as not amounting to assignment of individual values, and it cross-references statutory meanings of "undertaking" and "transfer." en-us Tue, 27 Aug 2024 17:11:00 +0530 Tue, 05 Nov 2024 18:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=4667 A slump sale is the transfer of one or more undertakings by any means for a lump sum consideration without values being assigned to the individual assets and liabilities. The provision treats valuation for stamp duty, registration fees or similar taxes as not amounting to assignment of individual values, and it cross-references statutory meanings of "undertaking" and "transfer." Manuals Income Tax Tue, 27 Aug 2024 17:11:00 +0530 https://www.taxtmi.com/manuals?id=4667