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1984 (6) TMI 20 - HC - Income TaxExtract: .......bunal shall call for the relevant records and ascertain the necessary facts and come to its own findings. 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 forwarded to the Income-tax Appellate Tribunal, Cochin Bench.
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