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1960 (8) TMI 97 - KERALA HIGH COURTExtract: .......ntention or consider cases like British Sugar Manufacturers Ltd. v. Harris ( Inspector of Taxes) 1938 1 All ER 149 ; 1939 7 ITR 101 . A copy of this judgment under the seal of the High Court and the signature of the Registrar will be forwarded to the Appellate Tribunal as required by sub-section (5) of section 66 of the Indian Income-tax Act, 1922.
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