Court held that  since the indexed cost of acquisition was subjected to tax under a specific provision, viz., section 112, the provisions of section 115JB which is a general provision could not be made applicable to the case of the assessee. Also, considering the profits on sale of land without giving the benefit of indexed cost of acquisition results in taxing the income other than actual or real income. In other words, a mere book keeping entry cannot be treated as income. The assessee had to be given the benefit of indexed cost of acquisition.  ( AY.2005-06, 2006-07)