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1989 (9) TMI 50 - HC - Income TaxExtract: .......rises on the sale of rubber estate with yielding rubber trees. We answer question No. 2 in the negative, against the Revenue and in favour of the assessee. The reference is answered as above. A copy of this judgment under the seal of this court and the signature of the Registrar shall be forwarded to the Income-tax Appellate Tribunal, Cochin Bench.
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