Tribunal held that part of sale consideration  which  is invested re construction of house belong to husband where she is residing is held to be entitle to exemption. However development expenditure of Rs. 3.20 lakhs, it is not in dispute that the property was sold on 22-01-2010 but, the quotation for so-called development was obtained from TC only on 20-03-2010 therefore, after the sale of property. Accordingly ,the assessee would not have incurred the expenditure.  (AY. 2011-12)