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1977 (11) TMI 34 - HC - Income TaxExtract: .......y and in order indirectly to facilitate the carrying on of the business which is a much wider terminology than that found in clause (j) of section 5 of the Kerala Agricultural Income-tax Act. In this view of the matter, the question referred must be answered in the affirmative and in favour of the assessec. Revenue to pay the costs of the assessee.
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