1987 (7) TMI 46 - KERALA HIGH COURT

Extract:
.......erred to us in the negative and in favour of the assessee and against the Revenue and we answer question No. 2 referred to us also in the negative, against the Revenue and in favour of the assessee. A copy of this judgment shall be sent by the Registrar of this court, under his signature and seal, to the Income-tax Appellate Tribunal, Cochin Bench.