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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Company liquidation tax refunds: liquidator must claim income-tax and other tax refunds as part of winding-up process</h1> The Company Liquidator is mandated to claim refunds of income-tax and any other taxes that are due to the company in liquidation. This prescribes an affirmative statutory duty as part of the liquidation process, ensuring that any tax refunds payable are pursued and, where recovered, form part of the liquidation estate available for distribution in accordance with the winding-up framework.
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