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    <title>1994 (11) TMI 88 - KERALA High Court</title>
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    <description>The High Court ruled in favor of the Revenue regarding the addition of Rs. 88,000 as income from undisclosed sources for the year 1972-73. However, the Court remitted the matters related to income from contraband articles, unexplained cash credit, ownership, and income from a Mangalore property, and wealth-tax assessments for further consideration by the Tribunal due to inadequate assessment of evidence and circumstances. The Tribunal was directed to refer specific questions of law for determination by the High Court under relevant tax laws.</description>
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    <pubDate>Sat, 05 Nov 1994 00:00:00 +0530</pubDate>
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      <description>The High Court ruled in favor of the Revenue regarding the addition of Rs. 88,000 as income from undisclosed sources for the year 1972-73. However, the Court remitted the matters related to income from contraband articles, unexplained cash credit, ownership, and income from a Mangalore property, and wealth-tax assessments for further consideration by the Tribunal due to inadequate assessment of evidence and circumstances. The Tribunal was directed to refer specific questions of law for determination by the High Court under relevant tax laws.</description>
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      <pubDate>Sat, 05 Nov 1994 00:00:00 +0530</pubDate>
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