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1996 (1) TMI 112 - HC - Wealth-taxExtract: ....... Court. Following the said decision, the question referred is answered in the negative, i.e., in favour of the Revenue and against the assessee. No costs. 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, Cochin, for passing consequential orders.
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