1989 (12) TMI 29

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....:- 5-12-1989<br>- - -<br>Income Tax<br>Judge(s)&nbsp; : C. L. CHAUDHARY., B. N. KIRPAL&nbsp; JUDGMENT The judgment of the court was delivered by KIRPAL J.-After hearing counsel for the partie....

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....llate Tribunal is correct in holding that the trade creditor recovering the sums due from the assessee from the broker who wrote off the dues in his books does not amount to cessation of liability in ....