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2003 (7) TMI 730 - HC - Income TaxExtract: .......income for the block period. In the light of the said decision we answer the second question in I.T.A. No. 97 of 1999 in favour of the assessee and against the Revenue. We make it clear that the Tribunal has to decide only the question with regard to the rate of tax applicable to capital gains in the block assessment under section 158BC of the Act.
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