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1986 (3) TMI 49 - KERALA HIGH COURTExtract: .......3) of section 185 of the Act. We, therefore, answer question No.1 in favour of the Revenue and against the assessee. We answer question No. 2 in favour of the assessee and against the Revenue. A copy of this judgment under the seal of the court and the, signature of the Registrar will be forwarded to the Income-tax Appellate Tribunal, Cochin Bench.
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