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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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Sec. 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) of the Act. The appeal of the revenue as well as the cross objections of the assessee are dismissed. - ASSTT. CIT V/s DEVI SEA FOODS LTD. - [2020] 206 TTJ 503 (ITAT-VISAKHAPATNAM)