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2013 (10) TMI 1568 - ITAT MUMBAIExtract: .......o companies, wherein the Tribunal has considered the first proviso to clause a to section 79 and has held that when existence of a company is legally finished it is akin to death of a share holder. As the facts are clearly distinguishable the decision relied upon by the assessee is misplaced. Order pronounced in the open court on 23rd October 2013.
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