2014 (4) TMI 1226

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..... urchased in the name of appellant's daughters who are also her heirs. The intention of the Legislature is to extend the benefit to the members of the family which includes married daughters who are possible legal heirs. We are unable to accept the contentions as the language of the aforesaid Sections is very clear that it relates to unmarried daughters. Here the undisputed fact is that the prop .....

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..... and 54F of the Income Tax Act with regard to the two properties purchased by her in the name of her two daughters, who are her only successors. We have heard Sri A.V.A. Krishna Koundinya, learned Senior Counsel, appearing for the appellant. 2. The learned Senior Counsel submits that his client is entitled to the benefit under the provisions of Sections 54B and 54F of the Income Tax Act, 196 .....

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