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    Income Tax

    Addition u/s 41(1) on account of cessation of liability – there c...

    Section 41(1): Time Alone Doesn't Prove Liability Cessation; Requires Concrete Evidence or Circumstances Beyond Three Years.

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    Income TaxNovember 16, 2013Case LawsAT

    Addition u/s 41(1) on account of cessation of liability – there could be no cessation of liability solely on the ground that it is over three years old - AT

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