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1992 (11) TMI 85 - KERALA HIGH COURTExtract: .......bove, we are convinced that this is a case where it is necessary to have an authoritative decision of the Supreme Court on the question relating to the interpretation of section 35B(1)(b)(iv) of the Income-tax Act, 1961. We, therefore, certify that this case is a fit one for appeal to the Supreme Court under section 261 of the Income-tax Act, 1961.
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