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1987 (11) TMI 62 - KERALA HIGH COURTExtract: .......ealth-tax Rules must be computed by the appropriate officer in accordance with the principle stated by us. We direct the parties to bear their respective costs in these tax referred cases. A copy of this judgment under the seal of the High Court and the signature of the Registrar shall be rewarded to the Income-tax Appellate Tribunal, Cochin Bench.
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