Sec. 54F deduction available to HUF even if new house was purchased in name of member

Where consideration that arose in hands of HUF on sale of capital asset had been invested for purchase of new residential house in name of some of its members instead of assessee (HUF), deduction under section 54F in hands of HUF would still be permissible

Refer:[2018] 98 taxmann.com 189 (Gujarat)