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1989 (3) TMI 114 - KERALA HIGH COURTExtract: .......referred to us, in the affirmative, against the assessee and in favour of the Revenue. The assessee shall pay the costs of the Revenue including advocate s fee of Rs. 500. 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, as required by law.
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