Allowing the appeal of the assessee the Tribunal held that , revision on account of change of opinion was held to be not valid . Investment in the name of wife was held to be entitle to exemption .The word used are the assessee has to invest , it is not specified that it is to be in the name of assessee. Expenditure on bore wells and stamp duty to be taken in to consideration while considering the exemption u/s 54B.( AY.2008 -09)