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1991 (1) TMI 50 - HC - Income TaxExtract: .......everages or in any other manner whatsoever. In view of the above discussion, we have no hesitation in following the ratio of the decision of the Full Bench of the Kerala High Court in Reddiar s case 1977 106 ITR 610. We, accordingly, answer questions Nos. 1 and 2 in the negative, that is, in favour of the Revenue and against the assessee. No costs.
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