This week’s podcast defines the dichotomy prevalent amongst the judicial pronouncements on the aspect of 'slump sale vs. slump exchange' in terms of its origin, the resolution sought to be provided by legislature vide Finance Bill and its impact on the taxpayers.
Audio Source: An article published on the Taxmann website in February 2021: https://www.taxmann.com/research/direct-tax-laws/top-story/105010000000019143/slump-sale-vs-slump-exchange-end-of-controversy-experts-opinion
Authors: Jyoti Arora, Joint Partner (L&S), Prachi Goel, Sr. Associate (L&S), and Pragya Kaushik, Associate (L&S)
Voice: Sahana Rajkumar, Principal Associate (L&S)
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