Appellate Authority Can Allow Section 54F Deduction Claim for Property in Spouse's Name, Even if Initially Unclaimed.

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....Deduction u/s 54F - claim made for the first time before the CIT(A) - the appellate authority has power to consider a claim not made in the return and deduction u/s 54F was duly allowable where the property was purchased in the name of the wife of the assessee....