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1987 (9) TMI 10 - HC - Income TaxExtract: .......is question in the affirmative, against the assessee and in favour of the Revenue. Question No. 4 We answer this question in the affirmative, against the assessee and in favour of 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.
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