Teletube Electronics Ltd vs Commissioner Of Income Tax, Delhi-Vi on 24 September, 2015
capital
asset as defined under Section 2 (14) of the Act. Mr. Vohra pointed out that
Section 50B was a special provision for computation ... which is inserted with effect from 1 st April 2000. Under
Section 50B (1) profits or gains arising from a slump sale would be
chargeable