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1991 (7) TMI 46 - KERALA HIGH COURTExtract: .......isions of the Act and the Rules. The above argument of counsel for the Revenue, therefore, is rejected. The question, accordingly, is answered in the affirmative and in favour of the assessee. A copy of this judgment under the signature of the Registrar and the seal of this court will be forwarded to the Income-tax Appellate Tribunal, Cochin Bench.
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