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1989 (12) TMI 40 - KERALA HIGH COURT
Extract:
.......avour of the assessee and question No. (5) is answered in the negative, that is, in favour of the assessee. The income-tax referred cases, accordingly, are disposed of as above. No costs. A copy of this judgment under the seal of the High Court and the signature of the Registrar shall be forwarded to the Income-tax Appellate Tribunal, Cochin Bench.