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1996 (10) TMI 21 - HC - Income TaxExtract: .......he assessee as well as I. T. A. Nos. 81, 82, 83 and 84 of 1986 of the Revenue afresh, in the light of the above observations. The references stand disposed of accordingly. 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 as required by law.
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