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1987 (5) TMI 19 - KERALA HIGH COURTExtract: .......on of this court in Malayalam Plantations case 1978 115 ITR 624 (Ker) was followed in the later unreported decisions mentioned above. In the light of the above reasoning, we hold that no referable question of law arises for consideration from the order of the Appellate Tribunal. There is no merit in these two original petitions. They are dismissed.
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