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1995 (6) TMI 50 - AT - Income TaxExtract: .......itions precedent for availing the benefit of s. 54F did exist in the facts and circumstances of the case. We, therefore, direct the AO to allow the benefit of s. 54F to the assessee. In view of this finding it is not necessary to decide the other issues. We, therefore, decline to comment over the same. In the result appeal stands allowed pro tanto.
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