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Case Law Details

Case Name : L&T Finance Ltd. Vs DCIT ( ITAT Mumbai)
Appeal Number : ITA No. 2577/Mum/2010, I.T.A. No. 5286/Mum/2012
Date of Judgement/Order : 25/10/2017
Related Assessment Year : 2003-04
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L&T Finance Ltd. Vs DCIT ( ITAT Mumbai)

We have given a thoughtful consideration to the facts of the case and are of the considered view that ‘Slump sale’ as defined in section 2(42C) means the transfer of one or more undertakings as a result of t

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