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1996 (9) TMI 60 - KERALA HIGH COURT
Extract:
.......asons, we answer question No. 1 in the affirmative, against the Revenue and in favour of the assessee. We decline to answer questions Nos. 2 and 3 in view of our reasoning. A copy of this judgment under the seal of the court and the signature of the Registrar shall be forwarded to the Income-tax Appellate Tribunal, Cochin Bench, as required by law.