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2005 (7) TMI 300 - AT - Income TaxExtract: .......s. 112(1) of the Act, as may be desired by the assessee, in accordance with law. To reiterate, the AO will take care to see that 20 per cent tax rate is made applicable where indexation is claimed and 10 per cent tax rate is applied where indexation is not claimed. 16. In the result, the appeals of the assesses are allowed for statistical purposes.
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