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1996 (3) TMI 95 - HC - Income TaxExtract: .......In this view of the matter, the question is answered in the negative, in favour of the Revenue and against the assessee. A copy of the judgment under the seal of this court and the signature of the Registrar shall be sent to the Kerala Agricultural Income-tax and Sales Tax Appellate Tribunal, Addl. Bench, Palakkad, for passing consequential orders.
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