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    <title>Property Gift to Daughter Qualifies for Exemption Under Sec 54; Must Not Transfer Property During Restriction Period.</title>
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    <description>Exemption u/s 54 - gift of the property so purchased to the daughter - exemption allowed subject to that, during the restriction period, the daughter shall not transfer the property by any means - AT</description>
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      <description>Exemption u/s 54 - gift of the property so purchased to the daughter - exemption allowed subject to that, during the restriction period, the daughter shall not transfer the property by any means - AT</description>
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