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1985 (11) TMI 52 - KERALA HIGH COURTExtract: ....... the affirmative, that is, in favour of the Revenue and against the assessee. We direct the parties to bear their respective costs in these tax referred cases. A copy of this judgment under the seal of the High Court and the signature of the Registrar shall be forwarded to the Agricultural Income-tax Appellate Tribunal, Additional Bench, Kozhikode.
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