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1992 (3) TMI 29 - KERALA HIGH COURT
Extract:
.......T. R. No. 104 of 1981 and questions Nos. 2 and 3 in I. T. R. No. 585 of 1985. We decline to answer the other three questions in the two cases. The reference is disposed of as above. A copy of this judgment, under the seal of this court and the signature of the Registrar, shall be forwarded to the Commissioner of Agricultural Income-tax, Trivandrum.