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    <title>Spouse&#039;s Name on Agricultural Land Purchase Qualifies for Section 54B Tax Deduction Due to Personal Fund Payment.</title>
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    <description>Exemption u/s 54B - assessee has purchased agricultural land in the name of his wife and the payment was made by the assessee from his own source through banking channel - assessee is entitled for the benefit of deduction u/s 54B - AT</description>
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      <description>Exemption u/s 54B - assessee has purchased agricultural land in the name of his wife and the payment was made by the assessee from his own source through banking channel - assessee is entitled for the benefit of deduction u/s 54B - AT</description>
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