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1963 (7) TMI 104 - HC - Income TaxExtract: .......ent with the view taken by the Madras and Kerala High Courts. 13. For the reasons mentioned above, my answer to the question submitted is in the affirmative and in favour of the assessed. The Revenue to pay costs. Advocate's Fee, ₹ 250/- (Rupees Two hundred and fifty). Ahmad Ali Khan, J. 14. I agree. 15. Reference answered in affirmative.
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