High Court Confirms Sale as Individual Assets, Not Slump Sale, for Capital Gains Tax; Overturns ITAT Decision.

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....Capital Gains - Slump sale or sale of individual assets - CIT(A) rendered a factual finding that the assessee has assigned separate values for the immovables consisting of land and building and movables consisting of furnitures and fixtures, plant and machinery, patents, net current assets and therefore, concluded that the consideration for transfer cannot be called as a lump sum consideration - ITAT wrongly reversed the order of CIT(A) - order of CIT(A) restored. - HC....