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1996 (6) TMI 14 - KERALA HIGH COURTExtract: .......o interfere with the order of the Tribunal. In the result, the question referred to us is answered in the affirmative and in favour of the Revenue and against the assessee. A copy of this judgment under the seal of the 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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