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1996 (1) TMI 110 - KERALA HIGH COURTExtract: ....... above reasons, questions Nos. 3 and 4 are answered as above, which requires a consequential deduction. A copy of this judgment under the seal of this court and the signature of the Registrar shall be sent to the Commissioner of Agricultural Income-tax, Trivandrum, to dispose of the matter in confirmity with the above judgment. Ordered accordingly.
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