Disallowance of exemption u/s 54 & 54F - Merely because of the fact that the property purchased is...

Disallowance of exemption u/s 54 & 54F - Merely because of the fact that the property purchased is recorded as the asset in the statement of affairs of HUF and the loan from ICICI bank as a liability, the same cannot be considered as HUF property as the same was never purchased by HUF - No exemption - AT .....

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