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1983 (6) TMI 15 - KERALA HIGH COURTExtract: .......for the whole year and not for any part of the year as contended by the Revenue. Therefore, we answer the question in the affirmative, i.e., in favour of the assessee and against the Revenue. A copy of this judgment under the signature of the Registrar and the seal of this court shall be forwarded to the Income-tax Appellate Tribunal, Cochin Bench.
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