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1996 (3) TMI 103 - HC - Income TaxExtract: .......Nos. 93 to 95 of 1991 are concerned, the question will have to be answered in the affirmative, i.e., against the assessee and in favour of the Revenue. Ordered accordingly. 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.
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