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