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2003 (12) TMI 269 - AT - Income TaxExtract: .......ssees in specific flats is clearly established. According to us, the conditions prescribed by s. 54 are complied with by the assessees. The AO was right in allowing the exemption. Therefore, on merits also, we reverse the finding of the CIT(A) on this issue. This ground of the assessees is also allowed. 13. In effect, assessees appeals are allowed.
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