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1984 (7) TMI 56 - KERALA HIGH COURT
Extract:
.......f Rs. 4,18,107 claimed in his return for the year of assessment 1972-73. In the view we have taken, we answer the question in the negative and against the assessee. No order as to 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.