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1986 (9) TMI 63 - HC - Income TaxExtract: .......ent. That is a matter on which we express no view as it does not arise from the questions referred to us. We direct the parties to bear their respective costs in these tax referred cases. 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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