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1990 (5) TMI 102 - ITAT PUNEExtract: .......ompliance of s. 54 to prove the continuous stay for two years. 13. Taking all these facts into consideration, we are of the opinion that the order passed by the learned AAC directing the ITO to grant exemption under s. 54 to the assessee was perfectly correct and justified. Issues are decided accordingly. 14. In the result, the appeal is dismissed.
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