Shanti Prime Publication Pvt. Ltd.
Sec. 54 of Income Tax Act, 1961— Deduction - Mere fact that the investment has been made in the name of the wife cannot be a reason for disallowance of deduction under section 54 of the Act. - SHANKAR LAL KUMAWAT V/s ITO -  208 TTJ 001 (UO)(ITAT-JAIPUR)