https://www.taxtmi.com/highlights?id=32662 Disallowance of deduction U/s 54F - the wife of the assessee could have included the value of construction for mortgage purposes and this alone does not mean that construction was carried out by the wife of the assessee out of her own funds so as to deny the assessee the benefit of deduction - AT en-us Tue, 03 Jan 2017 12:16:59 +0530 Tue, 03 Jan 2017 12:16:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=32662 Disallowance of deduction U/s 54F - the wife of the assessee could have included the value of construction for mortgage purposes and this alone does not mean that construction was carried out by the wife of the assessee out of her own funds so as to deny the assessee the benefit of deduction - AT Highlights Income Tax Tue, 03 Jan 2017 12:16:59 +0530 https://www.taxtmi.com/highlights?id=32662