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1985 (7) TMI 25 - HC - Income TaxExtract: .......o question of law, in our opinion, arises in the matter. For the foregoing reasons, we answer the question referred to us in the affirmative, i.e., in favour of the assessee and against the Revenue. A copy of the judgment under the signature of the Registrar and seal of the court will be forwarded to the Income-tax Appellate Tribunal, Cochin Bench.
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