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Wind mills constitute separate undertaking and the Ld. CIT(A) has rightly directed the AO to compute the capital gains as a slump sale u/s 50B (2) and no interference is called for.

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Section 2(19), 2(42C) , 50 & 50B of the Income-tax Act, 1961—Capital gain— Windmill is a separate undertaking - Wind mills constitute separate undertaking and CIT(A) has rightly directed the AO to compute the capital gains as a slump sale u/s 50B (2) - ASSTT. CIT V/s DEVI SEA FOODS LTD. - [2020] 26 ITCD Online 128 (ITAT-VISAKHAPATNAM)