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Director Liability in Company Liquidation: No Evidence of Gross Negligence u/ss 179 and 156; No Recovery from Director.

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....Liability of directors of private company in liquidation - Section 179 v/s 156 - Nothing came to be stated by him regarding the gross negligence on part of the petitioner due to which the tax dues from the company could not be recovered. - no recovery from the director - HC....