https://www.taxtmi.com/article/detailed?id=16142 A slump sale transfers a business undertaking as a going concern for a lump sum consideration without separate values for assets and liabilities, and in a succession context it carries continuity of tax, depreciation and liability treatment. The predecessor is taxed up to the date of transfer and the successor thereafter, while the successor may also face exposure to unpaid taxes and related liabilities if the predecessor is unavailable or defaults. Capital gains are computed on the basis of sale consideration and net worth, with depreciation, due diligence, indemnities and pending proceedings requiring careful structuring. en-us Mon, 06 Apr 2026 08:53:00 +0530 Mon, 06 Apr 2026 08:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16142 A slump sale transfers a business undertaking as a going concern for a lump sum consideration without separate values for assets and liabilities, and in a succession context it carries continuity of tax, depreciation and liability treatment. The predecessor is taxed up to the date of transfer and the successor thereafter, while the successor may also face exposure to unpaid taxes and related liabilities if the predecessor is unavailable or defaults. Capital gains are computed on the basis of sale consideration and net worth, with depreciation, due diligence, indemnities and pending proceedings requiring careful structuring. Articles Corporate Laws / IBC / SEBI Mon, 06 Apr 2026 08:53:00 +0530 https://www.taxtmi.com/article/detailed?id=16142