Husband can claim Income Tax Deduction of SECTION 54F if House purchased in the name of Wife : ITAT

Whether Husband can claim Income Tax Deduction if House purchased in the name of Wife?

The claim of deduction U/s 54F of the Act cannot be denied merely on the ground that the new residential house was purchased in the name of his wife when the investment made by the assessee from the sale proceeds of the existing asset and yielded capital gain from the said transactions.