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2002 (10) TMI 423 - HIGH COURT OF KERALAExtract: .......o income-tax is payable on the sale proceeds as capital gain tax, advance tax instalments and additional tax, if any under section 143(1A) on the sale of the charged assets of the company (in liquidation) until the dues of the secured creditors and workmen creditors are paid in full. It is so ordered and all the reports are disposed of accordingly.
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