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1989 (6) TMI 22 - KERALA HIGH COURTExtract: .......e assets, has to be justified in law. We answer the question referred to us in the affirmative, against the Revenue and in favour of the assessee. Both the references are disposed of as above. A copy of this judgment under the seal of this court and the signature of the Registrar will be forwarded to the Income-tax Appellate Tribunal, Cochin Bench.
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