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1987 (6) TMI 1 - KERALA HIGH COURTExtract: .......on referred is answered in the negative, i.e., in favour of the Revenue and against the assessee to the limited extent mentioned above regarding interest realised from prized subscribers. A copy of this judgment under the seal of the High Court and the signature of the Registrar shall be forwarded to the Income-tax Appellate Tribunal, Cochin Bench.
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