1991 (10) TMI 26 - KERALA HIGH COURT

Extract:
.......ther sources. We answer question No. 2 in the affirmative, against the assessee and in favour of the Revenue. Both the questions are answered against the assessee and in favour of the Revenue. A copy of this judgment under the seal of this court and the signature of the Registrar will be forwarded to the Income-tax Appellate Tribunal, Cochin Bench.