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1987 (4) TMI 65 - KERALA HIGH COURTExtract: .......estions, in the light of this answer, do not require to be answered, and they are not accordingly answered. We direct the parties to bear their respective costs in this tax referred case. A copy of this judgment under the seal of the High Court and the signature of the Registrar shall be forwarded to the Income-tax Appellate Tribunal, Cochin Bench.
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