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1996 (8) TMI 74 - HC - Income TaxExtract: .......e statutory provision of section 32A of the Act. For the above reasons, we answer the question in the negative, against the assessee and in favour of the Revenue. A copy of this judgment under the seal of this court and the signature of the Registrar shall be sent to the Income-tax Appellate Tribunal, Cochin Bench, for passing consequential orders.
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