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1953 (11) TMI 23 - HC - Income TaxExtract: .......essment is less than the amount collected under Section 18A, the company may be entitled to a refund of the excess. But that does not have a bearing on the preferential right under Section 230(1)(a) of the Indian Companies Act. The appeal is dismissed with costs. The liquidators can have their costs from the assets of the company. Appeal dismissed.
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