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1970 (10) TMI 1 - HC - Income TaxWinding-up of the company in liquidation - direction was issued to the liquidator to prepare and file returns before the Income-tax Officer with respect to the income derived in the course of the winding-up - held that any receipt in the course of the winding-up would attract liability to income-tax - and liquidator, on an order of winding-up being made, become a "principal officer" of the company within the meaning of section 2(35)(a) - so liquidator has to file the returns
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