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1996 (3) TMI 108 - HC - Income TaxExtract: .......avour of the accountable person. In the same manner, question No. 3 is also answered in the affirmative, against the Revenue and in favour of the accountable person. A copy of this judgment shall be caused to be sent under the seal of the court and the signature of the Registrar to the Income-tax Appellate Tribunal, Cochin Bench. Order accordingly.
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