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1994 (12) TMI 51 - KERALA HIGH COURTExtract: .......Thus, for the above reasons, we affirmatively answer the question referred to us with regard to the deduction of the tax liability 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 Income-tax Appellate Tribunal, Cochin Bench, forthwith.
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