Appellate authority upholds slump sale classification of windmills; directs capital gains calculation u/s 50B(2) of Income Tax Act.

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....Slump sale of windmills - capital gains as a slump sale u/s 50B (2) - Wind mills constitute separate undertaking and the Ld.CIT(A) has rightly directed the AO to compute the capital gains as a slump sale u/s 50B (2) and no interference is called for.....