In the result, the appeal of the assessee is allowed for statistical purpose
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
house on this benami plot with his own money out of the sale proceeds of the agricultural land. So, the assessee is entitled to deduction u/s 54F of the Act. This is further supported by the fact that the assessee was present in the Tehsil for the registration of purchase deed not the wife. 9. That in any case