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1983 (9) TMI 116 - AT - Income TaxExtract: .......for the specific period of time. To grant the benefit of the exemption to such a person on the ground that residence prior to and after the date does not require ownership would appear to be preposterous and serving no purpose. We have, therefore, no hesitation in holding that the assessee is not entitled to the exemption. 9. The appeal is allowed.
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