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1999 (9) TMI 71 - KERALA HIGH COURTExtract: .......ted, it is to be brought into the net of tax. That being the position, the Tribunal was justified in its conclusion that the income has to be assessed under the heading Other sources . The answer to the question referred to us is in the affirmative, in favour of the Revenue and against the assessee. The income-tax reference is disposed of as above.
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