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1981 (11) TMI 29 - KERALA HIGH COURT
Extract:
.......have said here, it follows that both the questions raised have to be answered in the negative, that is, in favour of the Department and against the assessee. A copy of this judgment under the seal of the High Court and signature of the Registrar will be sent to the Income-tax Appellate Tribunal, Cochin Bench, as required under s. 260(1) of the Act.