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1996 (3) TMI 91 - HC - Income TaxExtract: .......tion to situations directly specified therein. For the above reasons, we answer the question in the affirmative, against the Revenue and in favour of the assessee. A copy of the 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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