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1994 (10) TMI 22 - KERALA HIGH COURTExtract: ....... is disposed of as above. Communicate a copy of this judgment under the seal of this court and the signature of the Registrar to the Income-tax Appellate Tribunal, Cochin Bench, for information and compliance. Communicate a copy of this judgment to the Law Commission of India as also to the Ministry of Finance, Government of India, for information.
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