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Section 192 ia

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(Querist)
25 June 2013 Will section 192 IA will be appllicable in case of Slump Sale ?

Please reply with case laws or proper section reference if possible.



Thanks & Regards,

Rahul.
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Guest (Expert)
26 June 2013 I think you are asking query on Section 194 IA,

Section 194 IA will be applicable only on the transfer of Immovable property i.e. land and building.

And in Slump Sale, all assets whether movable or immovoble are transferred.


So, section 194 IA will not be applicable.

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