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1997 (7) TMI 53 - HC - Income TaxExtract: ....... on March 21, 1988. The third question is covered by the judgments of the Supreme Court referred to above, namely, State Bank of Travancore v. CIT 1986 158 ITR 102 and Kerala Financial Corporation v. CIT 1994 210 ITR 129 and the question is answered in the affirmative by holding that the Tribunal was right in law. Reference is answered accordingly.
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