2008 (8) TMI 938

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....ing aggrieved by the orders passed by the Income Tax Appellate Tribunal, Cochin Bench, Kochi, in I.T.A.No.114/Coch/2002, for the assessment year 1995-96. The order passed by the Tribunal is dated 26th April, 2005. 2. The Tribunal while deciding the issues raised by the Revenue before it, had answered those issues following the dicta laid down by the jurisdictional High Court. 3. For the first ti....