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1990 (2) TMI 39 - HC - Income TaxExtract: .......sessee and in favour of the Revenue, in the light of the Full Bench decision of this court in CIT v. Forbes, Ewart and Figgis (P.) Ltd. 1982 138 ITR 1. The references are answered as above. 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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