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1996 (8) TMI 19 - HC - Wealth-taxExtract: .......-in favour of the Revenue and against the assessee. Question No. 2 is answered in the negative, it is not permissible to exclude the advance tax, in favour of the Revenue and against the assessee. A copy of this judgment under the seal of the court and signature of the Registrar shall be forwarded to the Income-tax Appellate Tribunal, Cochin Bench.
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