The assessee claimed deduction under section 54F in respect of purchase of house property . The AO disallowed the full deduction under Section 54F, restricting it to 50%, asserting joint ownership of the purchased property. On appeal the   CIT(A), reversed the AO’s findings, citing sufficient documentation and approvals and relying on CIT v. . Ravindra Kumar Arora [2011]  203 Taxman 289 /[2012] 342 ITR 38/ 252 CTR 392 (Delhi)( HC)  . On appeal by the Revenue , the Tribunal held that  entire purchase consideration for the property was paid by the assessee. The wife’s inclusion in the property title was deemed nominal and for convenience. Order of CIT(A) is affirmed  Relied on CIT v. . Ravinder Kumar Arora (2012)  342 ITR 38 /203 Taxman 289 (  ( Delhi)( HC)  CIT v. Kamal Wahal  (2013 )  30 Taxman.com 34 / 214 Taxman 287 (2013] 351 ITR 4  ( Delhi)( HC) ,  Shri Bhatkal Ramanrao Prakash  v. ITO  ( 2019  175 ITD 144 (Bang )( Trib) ,   Jitendra V. Faria v .ITO (2017)  81 Taxman.com 16 /164 ITD 443 (Mum)( Trib )  (ITA No.1085 /Mum/2024 dt .13-1 -2025 )(AY. 2021 -22 )