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1989 (12) TMI 44 - HC - Income TaxExtract: ......., international Cashew Traders 1990 182 ITR 449 (Ker) and I. T. R. No. 399 of 1986 (CIT v. Kumar Industries 1990 183 ITR 156 (Ker)). The question referred is answered as above. A copy of this judgment under the seal of the High Court and the signature of the Registrar shall be forwarded to the Income-tax Appellate Tribunal, Cochin Bench, forthwith.
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