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2000 (2) TMI 74 - KERALA HIGH COURTExtract: .......7) or the Assessing Officer should have made an assessment in terms of section 44B of the Act. The Commissioner of Income-tax (Appeals) and the Tribunal were, therefore, justified in their conclusion that tax under the Act is not leviable. Our answer to the questions referred is in the affirmative, in favour of the assessee and against the Revenue.
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