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1987 (2) TMI 53 - KERALA HIGH COURT
Extract:
.......e above discussion, is erroneous. The question accordingly is answered in the negative, 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 Income-tax Appellate Tribunal Cochin Bench.