Assessee sold her house property for certain consideration and claimed deduction under section 54 for purchase of another house property in name of her married daughter, who was divorced.  Assessing Officer disallowed deduction claimed, which was affirmed by CIT(A). On appeal the Tribunal held that investments made in name of married daughter could not be considered as investments made for purpose of claiming deduction under section 54 of the Act.  Benefit of deduction under section 54 could not be allowed when property had been purchased in name of married daughter. (AY. 2011-12)