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2004 (1) TMI 304 - AT - Income TaxExtract: ....... should be adopted, as per the principles of law laid down by the apex Court in various cases. 5.2 On a careful consideration of the entire relevant facts, I am of the considered view that the tax should be levied on all these trusts at the normal rate and not at maximum marginal rate. 6. In the result, all the appeals of the assessees are allowed.
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