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    <title>Exemption Denied: Land Bought in Sons&#039; Names Doesn&#039;t Qualify for Sections 54B and 54F Income Tax Benefits.</title>
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    <description>Exemption u/s.54B and 54F - new piece of land was purchased by the assessee in the names of his two sons - Once the assessee was not the owner of the property, there could obviously have been no question of allowing exemption u/ss.54B or 54F- AT</description>
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      <description>Exemption u/s.54B and 54F - new piece of land was purchased by the assessee in the names of his two sons - Once the assessee was not the owner of the property, there could obviously have been no question of allowing exemption u/ss.54B or 54F- AT</description>
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