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1998 (2) TMI 79 - KERALA HIGH COURT
Extract:
.......ed to the facts of the present case. That means the question is answered in the affirmative, that is to say, in favour of the Revenue and against the assessee. The reference cases are disposed of as above. A copy of this judgment under the seal of this court and the Registrar will be sent to the Appellate Tribunal, Cochin Bench, as required by law.