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1996 (12) TMI 17 - KERALA HIGH COURT
Extract:
.......8 of 1994, we answer question No. 1 in the affirmative in favour of the assessee and against the Revenue and question No. 2 in the negative, in favour of the Revenue and against the assessee. A copy of this judgment under the seal of this court and the signature of the Registrar shall be forwarded to the Income-tax Appellate Tribunal, Cochin Bench.