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1996 (9) TMI 24 - KERALA HIGH COURTExtract: .......as taken the trouble, for which we express our thanks. For the above reasons, we answer the questions in the affirmative against the assessee and in favour of the Revenue. A copy of this judgment under the seal of this court and the signature of the Registrar shall be forwarded to the Income-tax Appellate Tribunal, Cochin Bench, as required by law.
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