Dismissing the appeal of the revenue the Court held that  the Appellate Tribunal considering the agreement as whole held that it was slump sale and so long as the undertaking is owned and held by the assessee for a period of more than 36 months, the capital gain arising from its slump sale is considered as long term capital gain notwithstanding the period for which its individual assets were owned and held. Order of the Appellate Tribunal is affirmed .  (AY .2010-11)