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1992 (11) TMI 20 - HC - Income TaxExtract: .......ng circumstances may furnish proof of cessation or remission of the liabilities. We find no reason for making any departure from the view this court took in Agarpara Co. Ltd. s case 1986 158 ITR 78. In the premises, we answer the question in the negative and in favour of the Revenue. There will be no order as to costs. SHYAMAL KUMAR SEN J.-I agree.
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