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2010 (5) TMI 670 - AT - Income TaxExtract: ....... also given a factual finding and tax rate is at 15 per cent. In view of this, Assessing Officer is directed to levy the tax at 15 per cent of the gross amount and not at 40 per cent as was done by him in the order. To that extent, ground No. 2 is allowed. 20. In the result, revenue appeal is dismissed and assessee rsquo s appeal is partly allowed.
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