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1996 (3) TMI 104 - HC - Income Tax
Extract:
.......and against the assessee, whereas question No. 2 will have to be answered in the negative, in favour of the Revenue and against the assessee. We answer accordingly. A copy of this judgment shall be caused to be sent to the Income-tax Appellate Tribunal, Cochin Bench, under the seal of the court and the signature of the Registrar. Order accordingly.