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1974 (2) TMI 9 - KERALA HIGH COURTExtract: .......f the assessee and against the Department. The assessee will have his costs from the Department including counsel s fee which we fix at Rs. 250. A copy of this judgment under the seal of the High Court and the signature of the Registrar will be sent to the Appellate Tribunal as required by sub-section (1) of section 260 of the Income-tax Act, 1961.
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