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1976 (7) TMI 82 - ITAT JAIPURExtract: .......his connection as to who appointed the liquidator. The company as such has not ceased to exist and the income arising to it from it own assets would continue to be assessed in its hands irrespective of the matter in which the aforesaid income would be utilised by the liquidator. 17. In the result the appeal of the assessee is hereby partly allowed.
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