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1981 (6) TMI 31 - KERALA HIGH COURT
Extract:
.......n of 9th November, 1973, was issued. We, therefore, answer the questions referred to us in the negative, that is, in favour of the department and against the assessees. A copy of this judgment under the seal of the High Court and signature of the Registrar shall be sent to the Income-tax Appellate Tribunal, Cochin Bench, under s. 260(i) of the Act.