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1975 (3) TMI 20 - KERALA HIGH COURTExtract: .......r re-hearing the appeal and if necessary after collecting additional material and taking evidence. We answer the question accordingly. We direct the parties to bear their respective costs. A copy of this judgment under the seal of the High Court and the signature of the Registrar will be forwarded to the Income-tax Appellate Tribunal, Cochin Bench.
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