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1979 (1) TMI 36 - KERALA HIGH COURTExtract: .......e answer the question of law referred to us in the affirmative, i.e., in favour of the assessee and against the department. There will be no order as to costs. A copy of this judgment under the signature of the Registrar and the seal of the court will be communicated to the Agricultural Income-tax Appellate Tribunal, Trivandrum, as required by law.
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