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here are the key differences between asset purchase and business transfer agreements in the asset purchase agreement one the assets are transferred from the seller to the buyer second each asset is transferred only after the individual valuation by the evaluator third the buyer is responsible only for the purchase of the assets of such business examples are Machinery premises furniture and Goodwill whereas in the business transfer agreement one the whole business including all the assets plus liabilities is transferred from the seller to the buyer second the entire business is transferred for a fixed lump sum amount and no individual valuation happens in this transaction also known as slump sale under the it Act 1961. third the buyer is responsible to purchase all the assets as well as the liabilities of such business from the seller thanks for watching please like share and subscribe for more videos