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1991 (10) TMI 24 - HC - Income TaxExtract: .......us in the affirmative, that is in favour of the Revenue and against the assessee. On the facts of the case, we hold that question No. 2 does not arise from the order of the Appellate Tribunal. A copy of this judgment under the seal of this court and the signature of the Registrar will be forwarded to the Income-tax Appellate Tribunal, Cochin Bench.
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