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1984 (8) TMI 61 - KERALA HIGH COURTExtract: .......e decline to answer the question. We accordingly remand the matter to the Tribunal to dispose of the matter taking into account the materials already on record and in accordance with law. 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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