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<h1>Refund not taxable under section 41(1); liability not ceased. Reference application dismissed.</h1> The Tribunal held that the refund received by the assessee was not taxable under section 41(1) as the liability had not ceased. The reference application ... - The department sought reference on whether section 41(1) applied to a refund received by the assessee. The Tribunal held that the amount was not taxable as the liability had not ceased. Citing previous rulings, the Tribunal dismissed the reference application, stating no question of law arose. The application was dismissed.
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