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1988 (1) TMI 28 - KERALA HIGH COURTExtract: .......swer the question in the affirmative, that is, in favour of the assessee and against the Revenue. We direct the parties to bear their respective costs in this tax referred case. A copy of this judgment under the seal of the High Court and the signature of the Registrar shall be forwarded to the Agricultural Incometax Appellate Tribunal, Trivandrum.
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