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2014 (4) TMI 1226 - HC - Income TaxEntitled to claim deductions u/s 54B and 54F - two properties purchased by in the name of her two daughters, who are her only successors - 'Unmarried daughters'- Held that:- The words used in the Sections should be given liberal interpretation as the property has been purchased in the name of appellant's daughters who are also her heirs. The intention of the Legislature is to extend the benefit to the members of the family which includes married daughters who are possible legal heirs. We are unable to accept the contentions as the language of the aforesaid Sections is very clear that it relates to unmarried daughters. Here the undisputed fact is that the property is purchased in the name of married daughters. When the Legislature thought it fit to specify the words 'unmarried daughters', the Court cannot substitute the words. No illegality or infirmity in the impugned judgment and order in any manner.
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