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1987 (11) TMI 15 - ANDHRA PRADESH HIGH COURTExtract: .......enue by the decision of this court in CIT v. Kodandarama and Co. . 1983 144 ITR 395. Finally, question No. (4) is covered against the Revenue and in favour of the assessee by the decision of this court in CIT v. T. V. Ramanaiah and Sons 1986 157 ITR 300. We, accordingly, answer the four questions referred to us. There shall be no order as to costs.
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