https://www.taxtmi.com/caselaws?id=99847 Section 526(2) of the Companies Act, 1956 deems a winding up continued under the supervision of the court to be a winding up by the court for all purposes. That deeming fiction attracts the exclusion of time under Section 458A, so the period from the commencement of winding up to the winding-up order, together with the further statutory year, is excluded in computing limitation. Applying that rule, the liquidator's claim was held to be within time and the limitation objection failed. en-us Wed, 04 Feb 1981 00:00:00 +0530 Mon, 30 Jan 2012 13:13:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99847 Section 526(2) of the Companies Act, 1956 deems a winding up continued under the supervision of the court to be a winding up by the court for all purposes. That deeming fiction attracts the exclusion of time under Section 458A, so the period from the commencement of winding up to the winding-up order, together with the further statutory year, is excluded in computing limitation. Applying that rule, the liquidator's claim was held to be within time and the limitation objection failed. Case-Laws Companies Law Wed, 04 Feb 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99847