https://www.taxtmi.com/caselaws?id=217192 The Tribunal held that the assessee was entitled to the deduction under section 54F for the flat purchased in the name of his minor daughter, despite the property not being in the assessee's name. The decision emphasized a liberal interpretation of the term "assessee" and legislative intent to promote house construction, allowing the appeal and granting the deduction. en-us Fri, 10 Aug 2012 00:00:00 +0530 Fri, 08 Apr 2016 15:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=217192 The Tribunal held that the assessee was entitled to the deduction under section 54F for the flat purchased in the name of his minor daughter, despite the property not being in the assessee's name. The decision emphasized a liberal interpretation of the term "assessee" and legislative intent to promote house construction, allowing the appeal and granting the deduction. Case-Laws Income Tax Fri, 10 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=217192