https://www.taxtmi.com/highlights?id=4703 Remission or cessation of liability - The expression “include” is significant as Parliament did not use the expression “means”. Necessarily, even omission to pay, over a period of time, and the resultant benefit derived by the employer/assessee would therefore qualify as a cessation of liability, albeit by operation of law - HC en-us Tue, 07 Aug 2012 08:05:04 +0530 Tue, 07 Aug 2012 08:05:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=4703 Remission or cessation of liability - The expression “include” is significant as Parliament did not use the expression “means”. Necessarily, even omission to pay, over a period of time, and the resultant benefit derived by the employer/assessee would therefore qualify as a cessation of liability, albeit by operation of law - HC Highlights Income Tax Tue, 07 Aug 2012 08:05:04 +0530 https://www.taxtmi.com/highlights?id=4703