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1994 (11) TMI 60 - KERALA HIGH COURTExtract: .......no possibility of its recovering the amount from Anandamurthy. We, therefore, answer the question referred in the negative, in favour of the assessee and against the Revenue. A copy of this judgment under the seal of this court and the signature of the Registrar shall be forwarded to the Income-tax Appellate Tribunal, Cochin Bench, for information.
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