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1978 (12) TMI 4 - KERALA HIGH COURTExtract: .......references are accordingly answered in the affirmative, that is, in favour of the assessee and against the Revenue. There will be no order as to costs. A copy of this judgment under the signature of the Registrar and the seal of this court will be communicated to the Kerala Agricultural Income-tax Appellate Tribunal, Trivandrum, as required by law.
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