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1990 (2) TMI 47 - KERALA HIGH COURTExtract: .......ions of fact and no question of law arises out of the order of the Appellate Tribunal. We decline to answer the questions referred to us. The income-tax reference is disposed of as above. A copy of this judgment under the seal of the High Court and the signature of the Registrar shall be forwarded to the Income-tax Appellate Tribunal, Cochin Bench.
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