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CIT(A) erred in allowing appeal without considering facts. Section 50B applicable for slump sale capital gains computation.

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Full Text of the Document

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....CIT(A) erred in allowing assessee's appeal without considering facts properly. Provisions of section 50B regarding computation of capital gains on slump sale applicable. Order of CIT(A) reversed, Revenue's grounds allowed. ITAT's decision favored Revenue's stance on applicability of section 50B.....

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