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1989 (11) TMI 17 - HC - Income TaxExtract: .......ive, against the Revenue and in favour of the assessee. In consequence, we answer question No. 2 also in the affirmative, against the Revenue and in favour of the assessee. A copy of the judgment under the seal of this court and the signature of the Registrar shall be forwarded to the Income-tax Appellate Tribunal, Cochin Bench, as required by law.
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