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2021 (2) TMI 1349 - SC ORDERCessation of liability - Additions u/s. 41(1) - waiver towards outstanding principal loan amount - waiver of outstanding principal loan amount is a capital receipt or not? - HC confirmed order of Tribunal deleting the addition made by the AO and confirmed by the CIT(A) by considering the amount as capital receipt - HELD THAT:- SLP dismissed.
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