27 June 2014
if one or more assets or liabilities are not transferred,whether sec 50B shall apply in that case, and revaluation in respect of liabilities are permissible under sec 50B
27 June 2014
in slump sale revaluation is not allowed if you want then it is done before the slump sale and all assets and liability will tfr and also report of CA in form NO. 3CEA will also furnished with income tax return.