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1996 (9) TMI 65 - KERALA HIGH COURTExtract: .......nces Nos. 113 and 114 of 1992 are unnecessary in view of answer to question No. 1 in Income-tax References Nos. 113 and 114 of 1992 is of a consequential character (sic). 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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