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Tax Exemption Allowed: Investment in Second Home Qualifies Even After Gifting First Property to Spouse u/s 54F.

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....Exemption u/s.54F - investment in second residential house - previous residential property gifted to her husband - There is no stipulation in law with regard to the ownership pattern, or its quantification, i.e., of the assessee’s other family members, including spouse, or even of the transferee/s - exemption allowed - AT....