CA Pulkit Batra

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Chartered Accountant and certified forensic accountant with exposure in the fields Tax, Transaction Advisory, Due Diligence and Management Reporting. Always open for opportunities to enhance my skill and add value to stakeholders. Passionate about Taxation, Processes,…

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Income Tax Compliance

Jun 22, 2021

Slump Sale Under Income Tax Act Along with Recent Amendments

Introduction of Slump Sale • The clause 42C of section 2 of the Income Tax Act was introduced via Finance Act 1999, Prior to the insertion Courts have held that slump sale is a sale of a business on a going concern basis where

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