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1996 (6) TMI 28 - KERALA HIGH COURTExtract: .......tion 153(1)(a) of the Act. In view of the discussion hereinabove, the question referred to us is answered in the affirmative, that is to say, in favour of the Revenue and against the assessee. A copy of this judgment under the seal of this court and the signature of the Registrar will be forwarded to the Income-tax Appellate Tribunal, Cochin Bench.
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