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1981 (11) TMI 47 - KERALA HIGH COURT
Extract:
.......ed at the instance of the Commissioner in the negative. That means that both the questions are answered in favour of the revenue and against the assessee. A copy of the judgment under the seal of the High Court and the signature of the Registrar will be sent to the Income-tax Appellate Tribunal, Cochin Bench, as required under s. 260(1) of the Act.