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1992 (3) TMI 59 - HC - Income TaxExtract: .......favour of the assessee. We hold that the provisos apply only to section 10(1)(e) of the Agricultural Incometax Act. The reference is answered accordingly. A copy of this judgment, under the seal of this court and the signature of the Registrar, shall be forwarded to the Kerala Agricultural Income-tax Appellate Tribunal, Additional Bench, Kozhikode.
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