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1996 (7) TMI 117 - HC - Income Tax
Extract:
.......d in favour of the assessee. In the result, the questions referred to us are answered in the affirmative, that is to say, in favour of the assessee and against the Revenue. 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.