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1972 (11) TMI 21 - KERALA HIGH COURTExtract: .......he affirmative, that is, in favour of the department and against the assessee. We direct the parties to bear their respective costs. A copy of this judgment under the seal of the High Court and the signature of the Registrar will be forwarded to the Kerala Agricultural Income-tax Appellate Tribunal, Trivandrum. Question answered in the affirmative.
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