https://www.taxtmi.com/caselaws?id=275416 The Court dismissed the appeal challenging the entitlement to deductions under Sections 54B and 54F of the Income Tax Act for properties purchased in the name of married daughters. The Court held that the statutory language explicitly refers to "unmarried daughters," and since the property in question was bought in the name of married daughters, the appellant's claim was not valid. The Court found no legal flaw in the Tribunal's decision and ruled that no substantial question of law was involved, ultimately dismissing the appeal and denying costs to the appellant. en-us Thu, 24 Apr 2014 00:00:00 +0530 Wed, 03 Oct 2018 07:07:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=275416 The Court dismissed the appeal challenging the entitlement to deductions under Sections 54B and 54F of the Income Tax Act for properties purchased in the name of married daughters. The Court held that the statutory language explicitly refers to "unmarried daughters," and since the property in question was bought in the name of married daughters, the appellant's claim was not valid. The Court found no legal flaw in the Tribunal's decision and ruled that no substantial question of law was involved, ultimately dismissing the appeal and denying costs to the appellant. Case-Laws Income Tax Thu, 24 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=275416