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1996 (7) TMI 49 - KERALA HIGH COURTExtract: ....... of the assessee and against the Revenue. Similarly question No. 3 is also answered in the negative, in favour of the assessee and against the Revenue. A copy of this judgment under the seal of the court and the signature of the Registrar shall be forwarded to the Agricultural Income-tax Appellate Tribunal, Addl. Bench, Trichur, as required by law.
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