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1996 (3) TMI 97 - KERALA HIGH COURTExtract: ....... the transaction would not be valid in law. For the above reasons, we answer the question in the negative, i.e., 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 Income-tax Appellate Tribunal, Cochin Bench, for passing consequential orders.
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