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1993 (2) TMI 70 - KERALA HIGH COURTExtract: .......Act. We answer the question referred to this court in the affirmative, against the assessee and in favour of the Revenue. The references are answered as above. A copy of this judgment, under the seal of this court and the signature of the Registrar, shall be forwarded to the Agricultural Income-tax Appellate Tribunal, Thiruvananthapuram, forthwith.
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