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1996 (12) TMI 25 - HC - Wealth-taxExtract: .......rmative, in favour of the assessee and against the Revenue. Question No. 3 is answered in the affirmative, in favour of the assessee and against the Revenue. 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, for passing consequential orders.
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