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1992 (1) TMI 41 - KERALA HIGH COURTExtract: .......be said that Smt. Nafeesa Beevi was only a part owner of the ticket and not the full owner. On this aspect, the Appellate Tribunal held in favour of the assessee relying upon the materials available before them. We are of the view that no question of law arises out of the appellate order of the Tribunal dated June 22, 1981. We reject this petition.
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