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2006 (2) TMI 248 - AT - Income TaxExtract: .......visions of the Act. In view of the above discussion and respectfully following the case law of Hon ble Supreme Court and Hon ble Kerala High Court cited above, we hold that the assessee is out of the purview of the Expenditure-tax Act. Accordingly, we reverse the order of the lower authorities. 12. In the result, the assessee s appeals are allowed.
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