Whether sum received from Subsidiary to the holding company in a scheme approved by High Court considered as Slump Sale

Whether any sum received from a subsidiary company by a holding company under scheme of arrangement sanctioned by High Court under provisions of Section 391 to 394 of the Companies Act, 2013 , be treated as 'Slump Sale' and liable to Capital Gain Tax?

source https://www.caclubindia.com/articles/whether-sum-received-from-subsidiary-to-holding-company-in-scheme-approved-by-high-court-consider-as-slump-sale-46225.asp

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