https://www.taxtmi.com/article/detailed?id=15426 Gains on a slump sale are treated as capital gains under Section 50B and computed by the net worth method (capital gain = sale consideration - net worth) using book values; FMV rules impose a floor equal to the higher of FMV and actual consideration and a CA report in Form 3CEA is mandatory. Transfer of a business as a going concern is GST exempt (seller need not reverse ITC; buyer cannot claim ITC), while stamp duty treatment is state specific and may treat slump sales as conveyances charged on disclosed allocation or ready reckoner values. en-us Wed, 19 Nov 2025 08:53:07 +0530 Wed, 19 Nov 2025 08:53:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15426 Gains on a slump sale are treated as capital gains under Section 50B and computed by the net worth method (capital gain = sale consideration - net worth) using book values; FMV rules impose a floor equal to the higher of FMV and actual consideration and a CA report in Form 3CEA is mandatory. Transfer of a business as a going concern is GST exempt (seller need not reverse ITC; buyer cannot claim ITC), while stamp duty treatment is state specific and may treat slump sales as conveyances charged on disclosed allocation or ready reckoner values. Articles Corporate Laws / IBC / SEBI Wed, 19 Nov 2025 08:53:07 +0530 https://www.taxtmi.com/article/detailed?id=15426