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1998 (7) TMI 55 - KERALA HIGH COURTExtract: .......V. Thomas and Co. Ltd. 1997 225 ITR 29 and another Bench reported in CIT v. Navodaya 1997 225 ITR 399 contain contrary views, in the matter of propriety we are of the opinion that the question of law referred in this case has to be considered and decided by a Full Bench of this court. Therefore, the case is adjourned to be referred to a Full Bench.
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