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1991 (4) TMI 96 - HC - Income TaxExtract: .......f section 41 were not attracted. The question whether liability continued to exist or not is a question of fact. The finding of fact is that the liability continued to exist. This being so, the provisions of section 41 would be clearly inapplicable. No question of law, therefore, arises in this case. The petition is dismissed. No order as to costs.
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