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2001 (7) TMI 266 - AT - Income TaxExtract: .......tion of choosing for the purpose of income-tax such head which makes the burden on his shoulders lighter. Section 26 charges the assessee with the lesser burden and, therefore, this section should be made applicable in the present case. In view of the aforesaid, I uphold the order of the CIT(A). 12. In the result, the Revenue s appeal is dismissed.
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