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2006 (7) TMI 550 - ITAT COCHINExtract: .......ument of the ld. AR as this issue is covered against the assessee by the decision of the Jurisdictional High Court (Full Bench) in the case of CIT v. Pradeep Kumar M. Shah 1981 130 ITR 118 (Ker.). In the said decision, the Hon rsquo ble High Court has examined clause (ix) of section 24(1). 9. In the result, the assessee rsquo s appeal is dismissed.
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