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1991 (9) TMI 46 - HC - Income TaxExtract: .......tion 54(1) of the Income-tax Act, 1961, in respect thereof" is beyond challenge. For the reasons stated above, the question is answered in the affirmative and in favour of the Department. 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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