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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Slump sale definition amended to replace 'sales' with 'transfer', clarifying scope of transfers under tax law.</h1> The statutory definition of slump sale is amended to substitute the word 'sales' with 'transfer', clarifying that a slump sale means the transfer of one or more undertakings for a lump sum consideration without values being assigned to individual assets and liabilities, and the amendment is given retrospective effect to apply to the specified assessment year and subsequent assessment years.

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