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2019 (1) TMI 407 - KERALA HIGH COURTPayment for obtaining Power of Attorney with respect to a property - Held that:- No question of law arising and on facts it has to be stated that there is absolutely no explanation offered by the assessee. The assessee merely produced a letter of the person who executed the Power of Attorney showing that he had received the amounts from another. There were no bank details or the other party confirmation produced before the Department. No infirmity in the order of the Tribunal. We answer the question as to perversity against the assessee and in favour of the Revenue.
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