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1989 (12) TMI 8 - KERALA HIGH COURT
Extract:
.......ble to tax under the Income-tax Act, 1961. We answer questions Nos. (1) and (2) in the affirmative, against the Revenue and in favour of the assessees. The references are answered accordingly. 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.