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1999 (11) TMI 50 - KERALA HIGH COURTExtract: .......above, a factor which nullifies the stand taken by the assessee that the work done was independent. In other words, it was not relatable to any further work . That being the position, the conclusions of the Tribunal are not sustainable. The question referred, therefore, is answered in the negative, in favour of the Revenue and against the assessee.
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