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2004 (12) TMI 639 - AT - Income TaxExtract: .......efore, under the circumstances, it would be proper to consider the period of three years for the applicability of section 54 of the Act in the case of the assessee which the assessee has fulfilled. Therefore, the benefit of section 54 is allowed to the assessee. It is ordered accordingly. In the result, the appeal filed by the revenue is dismissed.
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