1979 (6) TMI 2

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....These references are at the instance of the Revenue under section 60 of the Kerala Agricultural Income-tax Act, 1950. The questions of law referred for our determination are the same, the figures alone being different. The questions referred are: I.T.R. No. 109 of 1977: "Whether, on the facts and in the circumstances of the case, the Tribunal was justified in allowing the claims of the asses....