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2000 (3) TMI 42 - KERALA HIGH COURT
Extract:
.......g the asset from Pondicherry to Cochin, has recorded a finding about passive user. The said conclusion essentially is factual and it cannot be termed to be one without any basis or illogical. The above being the position, we accept the view of the Tribunal. The questions referred to us are answered in favour of the assessee and against the Revenue.