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1973 (12) TMI 28 - KERALA HIGH COURT
Extract:
....... referred to us in the negative that is against the revenue and in favour of the assessee. We direct the parties to bear their respective costs. A copy of this judgment under the seal of the High Court and the signature of the Registrar will be sent to the Appellate Tribunal as required by sub-section (1) of section 260 of the Income-tax Act, 1961.