Tax Deduction Eligibility: Investment in Spouse's Name u/s 54 Should Qualify for Taxpayer Deduction Benefits.

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....LTCG - Deduction u/s 54 - investment was made in the name of her spouse and not in the name of the Assessee - Section 54F/54 of the Act are the beneficial provisions which should be interpreted liberally in favour of the exemption/deduction to the taxpayer and deduction should not be denied. - AT....