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1984 (2) TMI 128 - ITAT BOMBAY-CExtract: .......being so, we are of the opinion that the assessee has satisfied the condition of personal residence in the house for two years immediately preceding the date of transfer. He is, therefore, entitled to claim the benefit of section 54(1). We, accordingly, confirm, the impugned order of the AAC on this point. 5. In the result, the appeal is dismissed.
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