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1980 (10) TMI 10 - CALCUTTA HIGH COURTExtract: .......e do not form part of the accumulated profits of the company immediately before its liquidation for working out the distribution. In the premises we answer the reframed question in the affirmative and in favour of the assessee. In the facts and circumstances of the case, there will, however, be no order as to costs. SUDHINDRA MOHAN GUHA J.-I agree.
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