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1994 (9) TMI 56 - HC - Income TaxExtract: .......rected to state a case and refer the aforesaid questions of law for the opinion of this court under section 256(2) of the Income-tax Act, 1961. Communicate a copy of this judgment under the seal of this court and the signature of the Registrar to the Assistant Registrar of Income-tax Appellate Tribunal, Cochin Bench, for information and compliance.
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