[aaykarbhavan] Sec. 54F relief available if investment was made in assessee’s name as cap gains of wife were clubbed in his income

Sec. 54F relief available if investment was made in assessee's name as cap gains of wife were clubbed in his income

May 21, 2014[2014] 45 taxmann.com 32 (Chandigarh - Trib.)

IT : Where profit arising on sale of agricultural land held in name of wife of assessee had been assessed in hands of assessee, deduction claimed under section 54F could not be denied on ground that new residential property was purchased in name of assessee

 

Regards

Prarthana Jalan

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Posted by: Prarthana Jalan <prarthanajalan@ymail.com>

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