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1987 (7) TMI 44 - HC - Income Tax
Extract:
.......o. referred to us in the affirmative and in favour of the assessee and against the Revenue. The answer to question No. 2 depends upon actual calculation and quantification by the Income-tax Officer. A copy of this judgment under the seal of this court and the signature of the Registrar may be sent to the Income-tax Appellate Tribunal, Cochin Bench.