No denial of section 54F exemption on registration of residential property in name of minor daughter - Exemption under section 54F will be admissible even where assessee has registered residential house property in name of his minor daughter

N. Ram Kumar [2012] 25 taxmann.com 337 (Hyderabad - Trib.)
Mir Gulam Ali Khan v. CIT [1987] 165 ITR 228/[1986] 28 Taxman 572, CIT v. Ravindra Kumar Arora [2012] 342 ITR 38/[2011] 203 Taxman 289/15 taxmann.com 307 (Delhi) and Third ITO v. S. Vardarajan [1989] 33 TTJ 466 (Mad.) (para 7) followed.

Jainarayan v. ITO [2008] 306 ITR 335 (Punj. & Har.); Parkash v. ITO [2009] 312 ITR 40/[2008] 173 Taxman 311 (Mum.) and ITO v.Prakash Timeji Dhanjede [2002] 258 ITR (AT) 114 (Nag.) (para 7) distinguished.