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1980 (9) TMI 78 - KERALA HIGH COURTExtract: .......d Schedule. The questions referred in these two cases are accordingly answered in the affirmative, that is, in favour of the assessee and against the department. The parties will bear their respective costs. A copy of this judgment under the seal of this court and the signature of the Registrar will be forwarded to the Tribunal, as required by law.
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