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1996 (3) TMI 102 - HC - Income TaxExtract: .......is directed to prepare a detailed statement of case and then remit the two questions specified hereinabove on a reference to this court within a period of three months. 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, for passing consequential orders.
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