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    <description>Liability for capital gains tax arising from sales effected by an Official Liquidator was left unresolved, and the matter was directed to be placed before a Division Bench for an authoritative decision. No final adjudication on tax liability was made in the order.</description>
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      <description>Liability for capital gains tax arising from sales effected by an Official Liquidator was left unresolved, and the matter was directed to be placed before a Division Bench for an authoritative decision. No final adjudication on tax liability was made in the order.</description>
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