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1998 (6) TMI 585 - KERALA HIGH COURTExtract: .......nst the assessee. The questions referred to us are fully covered by these two decisions. Though the said decisions turned upon different provisions of law, in essence they discussed the ingredients of section 32A(2)(b)(iii). Following the same, we answer both the questions in the negative, that is, in favour of the Revenue and against the assessee.
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