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1977 (9) TMI 32 - KERALA HIGH COURTExtract: .......TR 118 (SC). Both on the construction of the section and in the light of the principle of the judicial decisions noticed supra, we are of the opinion that the view taken by the Tribunal was correct. We answer the question of law referred in the affirmative, that is, in favour of the assessee and against the department. We make no order as to costs.
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