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1996 (9) TMI 68 - HC - Income TaxExtract: .......me in the earlier travel of the proceedings. For all the above reasons, we answer all the questions in the affirmative, 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 shall be forwarded to the Income-tax Appellate Tribunal, Cochin Bench, as required by law.
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