The assessee had not maintained separate books of accounts for windmills, separate ledger accounts were maintained. Deduction under section 80IA was claimed separately for income generated from individual units each year.  The assessee has claimed the sale of windmill along with liabilities as slump sale. The AO denied the exemption. CIT(A) allowed the claim of the assessee. On appeal by the revenue the Tribunal held that since assessee had sold windmills along with assets and all liabilities, it fell in definition of slump sale under section 2(42C) of the Act hence capital gains was to be computed as a slump sale under section 50B (2) of the Act. (AY. 2013-14)