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1996 (10) TMI 50 - HC - Income TaxExtract: ....... the Income-tax Appellate Tribunal (annexure C ). For all the above reasons, the question is answered in the affirmative, in favour of the Revenue and against the assessee. A copy of the judgment under the seal of this court and the signature of the Registrar shall be forwarded to the Income-tax Appellate Tribunal, Cochin Bench, as required by law.
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