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1999 (12) TMI 37 - KERALA HIGH COURTExtract: .......either raised before the Tribunal, nor considered by it, it will not be a question arising out of its order, notwithstanding that it may arise on the finding given by it. The case at hand falls into the fourth category of enumeration as done above. The question referred is answered in the negative, in favour of the Revenue and against the assessee.
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