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1998 (4) TMI 102 - KERALA HIGH COURTExtract: .......assessee and in favour of the Revenue. We decline to answer questions Nos. 3 and 4, as they are unnecessary in the light of the answers to questions Nos. 1 and 2. A copy of this 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.
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