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1975 (9) TMI 39 - KERALA HIGH COURTExtract: .......and against the assessee. A carbon copy of this judgment, under the seal of the High Court and the signature of the Registrar, will be forwarded to the Kerala Agricultural Income-tax Appellate Tribunal, Trivandrum. We are grateful to counsel, Mr. C. S. Rajan, for the valuable assistance rendered to us as amicus curiae. We make no order as to costs.
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