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1991 (7) TMI 48 - KERALA HIGH COURTExtract: ....... income of which is sought to be assessed. The assessment, therefore, can be made only under section 188. The question, accordingly, is answered in the negative and in favour of the assessee. A copy of this judgment under the signature of the Registrar and the seal of this court shall be forwarded to the Income-tax Appellate Tribunal, Cochin Bench.
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