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1987 (7) TMI 57 - HC - Income TaxExtract: .......referred to us in the affirmative, against the, assessee and in favour of the Revenue for all the three years. The Revenue shall be entitled to its costs. Advocate s fee Rs. 500 in each case. 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.
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