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1984 (7) TMI 64 - HC - Income TaxExtract: .......re satisfied that, on the facts, the Tribunal has come to the correct conclusion. The question referred to us, accordingly, is answered in the negative and against the assessee. No costs. 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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