query regarding cap gains and clubbing

Hi guys i need some help Say there is Mr.A who has acquired a land in 1993 for 2.5lacs then he gifts the same to his wife in 2007(clubbing is triggered here).The wife Mrs.A gives the power to sell the land to a partnership firm( in 2008) in which she is one of the partner.They sell the land as undivided shares to 4 ppl.Now Mrs.A after getting the sale consideration buys a house in her name.Now my doubt is capital gains shud actually be in the hands of Mr.A due to clubbing provisions but he cant get the benefit of Section 54 bcos the new residential house which they bought is in the name of Mrs.A. Pls advise regarding this wit relevant case laws if any.