Where assessee made premature payment of deferred sales tax at Net Present Value against total liability and credited balance amount to its capital reserve account, same could not be treated as remission or cessation of liability of assessee towards Government under S.  41(1). Where assessee had not claimed provision made for doubtful debts and advances as deduction in preceding years, same on being written back in subsequent year could not be added to its total income. (A.Ys. 2005-06 to 2007-08)