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1989 (7) TMI 55 - KERALA HIGH COURTExtract: .......the case, we hold that the question referred to us by the Appellate Tribunal does not arise out of the order of the Appellate Tribunal. So, we decline to answer the question referred to us. 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.
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