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1997 (3) TMI 40 - HC - Income Tax
Extract:
....... answer question No. 1 in the negative, against the assessee and in favour of the Revenue. We answer the second question in the affirmative, against the Revenue and in favour of the assessee. A copy of this judgment under the seal of this court and the signature of the Registrar shall be forwarded to the Income-tax Appellate Tribunal, Cochin Bench.