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1996 (7) TMI 57 - KERALA HIGH COURTExtract: .......n No. 2 is answered in the negative. In other words, both the questions are answered against the assessee and in favour of the Revenue. A copy of the judgment under the seal of this court and the signature of the Registrar shall be sent to the Agricultural Income-tax Appellate Tribunal, Additional Bench, Kozhikode, for passing consequential orders.
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