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1996 (7) TMI 60 - KERALA HIGH COURT
Extract:
....... Our answer to question No. 2 would be in the affirmative. In other words, the answers are against the Revenue and in favour of the assessee to both the questions. A copy of the judgment under the seal of this court and the signature of the Registrar shall be sent to the Income-tax Appellate Tribunal, Cochin Bench, for passing consequential orders.