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1989 (10) TMI 19 - KERALA HIGH COURTExtract: .......ise of its advisory jurisdiction. Therefore, we answer question No. 3 in the affirmative, against the assessee and in favour of the Revenue. The income-tax 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.
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