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1989 (3) TMI 121 - HC - Income TaxExtract: ....... is sustainable. No question of law arises on this score. We answer question No. 2, referred to us, in the affirmative, in favour of the assessee and against the Revenue. A copy of this judgment, under the seal of this court and the signature of the Registrar, will be forwarded to the Income-tax Appellate Tribunal, Cochin Bench, as required by law.
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