Scope of : Where assessee entered into a business agreement and transferred its business as a going concern basis, since assessee had transferred only ‘right to use immovable properties’ and not ‘whole’ undertaking which was one of essential conditions under section 2(42C), transfer was not to be considered as a ‘slump sale’ and, therefore, Assessing Officer was not justified in computing capital gains under section 50B – Principal Commissioner of Income-tax v. Manipal Health Systems (P.) Ltd. – [2024] 158 taxmann.com 285 (Karnataka)