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2023 (11) TMI 444 - AT - Income TaxDeduction u/s 54B - claim denied as said land is purchased in the wife’s name - HELD THAT:- As decided in ASHOK KUMR case [2022 (12) TMI 1320 - ITAT DELHI] as clearly and categorically held that deduction u/s 54B/54F of the Act is available in cases where investments are made in property purchased in the name of wife. Therefore, hold that the assessee is eligible for deduction u/s 54B. Decided in favour of assessee.
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