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1996 (2) TMI 102 - HC - Income TaxExtract: .......ion of law quoted hereinbefore and forward the same under section 256(2) of the Income-tax Act, 1961, along with the statement of case and all relevant documents. 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 Bench, for passing consequential orders.
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