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    <title>Deductions Denied for Lack of Ownership Proof in LTCG Case u/ss 54EC and 54F.</title>
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    <description>LTCG - deductions claimed u/s. 54EC and 54F denied - Except the fact that assessee has received the so called 1/4th share out of the total consideration, there is no indication of any assessee’s ownership on the property, either to full extent or to 1/4th extent. - AT</description>
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      <description>LTCG - deductions claimed u/s. 54EC and 54F denied - Except the fact that assessee has received the so called 1/4th share out of the total consideration, there is no indication of any assessee’s ownership on the property, either to full extent or to 1/4th extent. - AT</description>
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