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1990 (6) TMI 11 - KERALA HIGH COURTExtract: .......y. The direction given by the Appellate Assistant Commissioner and confirmed by the Appellate Tribunal is valid. In this perspective, we answer the question referred to us in the affirmative. 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.
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