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1993 (3) TMI 65 - KERALA HIGH COURTExtract: .......hin Bench, is directed to refer the questions of law formulated hereinabove for the decision of this court within three months from the date of receipt of a copy of this judgment. A copy of this judgment, under the seal of this court and the signature of the Registrar shall be forwarded to the Income-tax Appellate Tribunal, Cochin Bench, forthwith.
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