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2005 (5) TMI 264 - AT - Income TaxExtract: .......A) was fully justified in upholding the order of the Assessing Officer computing the said interest tax liability by applying multiplication factor of 2/100 (3/100 in assessment year 1997-98). His impugned orders on this issue are, therefore, upheld dismissing the appeals of the assessee. 12. In the result, the appeals of the assessee are dismissed.
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