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1996 (11) TMI 15 - KERALA HIGH COURTExtract: ....... decision of this court referred to above and disagree with the view taken by the Karnataka High Court in Graig Jones (D. G.) (Mrs.) v. State of Karnataka 1984 148 ITR 297. In the light of the above, we answer the questions raised in these cases in the affirmative, against the assessee and in favour of the Revenue. References are answered as above.
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