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1980 (4) TMI 193 - ITAT MADRAS-BExtract: .......is own. In the circumstances, on the admitted fact that the assessee and his parent were actually cultivating the lands for a period of two years prior to the transfer, we are satisfied that the relief under s. 54B was correctly granted by the AAC. We have, therefore, no hesitation in confirming his order. 5. In the result, the appeal is dismissed.
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