Allowing the appeal of the assesse , the Tribunal held that ; since assessee had neither transferred an undertaking or any part of an undertaking, or a unit or division of undertaking or a business activity taken as a whole, but what had been transferred was an individual asset, viz. business leads, which did not constitute a business activity on its own, view taken by Assessing Officer that amount received by assessee was liable to be characterized as a consideration received pursuant to a slump sale as per provisions of S. 50B, could not be upheld . ( AY. 2003-04)