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1984 (12) TMI 75 - ITAT AHMEDABAD-BExtract: .......piration of the fixed period and, consequently, there was no definite time limit to stay there. Therefore, it could well be said that he was ordinarily residing in America. Therefore, the assessee is entitled to exemption under section 5(1)(xxxiii). We set aside the orders of the Commissioner and restore that of the WTO. 7. The appeals are allowed.
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