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1997 (10) TMI 42 - KERALA HIGH COURTExtract: .......our of the Revenue and against the assessee. We decline to answer questions Nos. 5 and 6 as unnecessary. We decline to answer questions Nos. (i) and (ii) in I. T. R. No. 124 of 1994 as unnecessary. A copy of this judgment under the seal of this court and the signature of the Registrar will be sent to the Income-tax Appellate Tribunal, Cochin Bench.
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