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1997 (9) TMI 97 - KERALA HIGH COURTExtract: .......nswered in the affirmative, in favour of the Revenue and against the assessee. In the light of the answer given to question No. 1, we decline to answer questions Nos. 4 and 5. A copy of this judgment under the seal of this court and the signature of the Registrar shall be forwarded to the Commissioner of Agricultural Income-tax, Thiruvananthapuram.
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