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<h1>Capital gains tax on property sales by Official Liquidator as winding-up expense</h1> The High Court of Kerala held that capital gains tax in the sale of properties by the Official Liquidator is considered a winding-up expense and must be ... Winding up - Overriding preferential payment The High Court of Kerala addressed the liability for capital gains tax in the sale of properties by the Official Liquidator. A Division Bench decision stated that capital gains tax is part of winding up expenses and must be paid on a preferential basis. However, a Single Judge in a different case distinguished this and considered the claims of workmen and secured creditors. The matter was referred to a Division Bench for a final decision.
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