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1998 (8) TMI 46 - HC - Income TaxExtract: .......eduction under section 5(j) of the Act. This question is fully covered by the decision of this court in Cochin Malabar Estates and Industries Ltd. v. Commr. of Agrl. I. T. 1982 135 ITR 536, in which it was answered by this court against the assessee and in favour of the Revenue, with which we fully agree. The revision is, therefore, partly allowed.
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