No segregation of slump sale consideration according to year of receipt for purpose of capital gain computation

IT: Where assessee sold its business unit as a going concern on slump sale basis and claimed that a part of consideration was received during year and balance sum was kept in Escrow account which was received in subsequent year, thus, only amount received during year was to be considered for capital gain, segregation of consideration in to two parts could not be a reason to say that capital gain arose only with reference to first part, thus, entire sale consideration was to be taxed as capital g

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