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1996 (10) TMI 43 - HC - Income TaxExtract: ....... against the Revenue and in favour of the assessee. I. T. R. No. 125 of 1996 The question is answered in the affirmative, against the Revenue and in favour of the assessee. A copy of the 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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