Published On: 01/08/2014
Authors:
Business transfers in India may be accomplished by adopting the asset sale route, or by way of a merger, slump sale etc. The decision to adopt one method over the other is usually driven by factors such as tax implication, stamp duty payable, time-lines for completion etc. The transfer of a business as a going concern involves the transfer of substantially all the assets and liabilities in relation to that particular business.