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![Assessee Ineligible for Deduction under Section 54B in lieu of land purchases in Wife’s name: ITAT [Read Order] Assessee Ineligible for Deduction under Section 54B in lieu of land purchases in Wife’s name: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/land-purchase-in-Wifes-name.jpg)
Assessee Ineligible for Deduction under Section 54B in lieu of land purchases in Wife’s name: ITAT [Read Order]
The Chandigarh bench of the Income Tax Appellate Tribunal ( ITAT ) held that the assessee was ineligible for deduction under Section 54B of the...