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1993 (6) TMI 46 - KERALA HIGH COURT
Extract:
....... a revenue expenditure. We, accordingly, answer the question referred to this court in the negative, in favour of the assessee and against the Revenue. A copy of this judgment, under the seal of this court and the signature of the Registrar, shall be forwarded to the Agricultural Income-tax Appellate Tribunal, Additional Bench, Kottayam, forthwith.