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1985 (2) TMI 28 - HC - Income TaxExtract: .......ter, the assessee-company in liquidation must be deemed to be resident in this country. For the reasons aforesaid, we answer this question in this reference in the affirmative and in favour of the assessee. The official liquidator will be entitled to retain the costs of this reference out of the funds lying in his hands. DIPAK KUMAR SEN J.-I agree.
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