文章基本信息

标题：CONCEPT OF SLUMP SALE & TAXATION ISSUES IN INDIA
本地全文：下载
作者：Roopshikha ; Sumita Jain ; Alok Bandhu 等
期刊名称：Tactful Management
印刷版ISSN：2319-7943
电子版ISSN：2319-7935
出版年度：2014
卷号：2
期号：9
页码：1
出版社：Laxmi Book Publication
摘要：The most fashionable form of the contemporary world is a sale by mode of slump sale such types of deals falls under the less-than-glamorous term of “slump sale”. This article explains the core issue relating to the concept “slump sale” and the taxable issues attracted towards the “slump sale” in India. This article examines which type of undertaking can be considered in slump sale under Indian law for taxability's, article also explains the major questions concerning computation of capital gains & Net Worth under Indian Tax Law. Article analyses the present position of laws through case study on Tax liability on Slump Sale. Article finally concludes with concerns related to Slump sale issue.
关键词：slump sale;undertaking;capital gain and net worth