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1994 (12) TMI 57 - KERALA HIGH COURTExtract: .......by agreeing with the view of the Appellate Assistant Commissioner to consider the amount for the purpose of computing standard deduction. Copy of this judgment under the signature of the Registrar and seal of the High Court will be sent to the Income-tax Appellate Tribunal, Cochin Bench, as required under section 260(1) of the Income-tax Act, 1961.
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