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The Tax Publishers1972 TaxPub(DT) 0330 (SC) : (1972) 084 ITR 0466 : (1972) 001 CTR 0106V. Venugopala Verma Rajah v. Commissioner of Agricultural Income-Tax, Trivandrum.Civil Appeal No. 266 of 1969 (Appeal by special leave from the judgment and order, dated August 16, 1967, of the Kerala High Court in Income-tax Referred Case No. 44 of 1966.),
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