Property purchased in the name of wife. Loan was sanctioned in the name of wife. Not entitle to exemption. (AY.2009-10)
Kaushal Kishore Maheshwari v. ACIT (2017) 190 TTJ 811/ ( 2018) 162 DTR 41 (Delhi) (Trib.)
S. 54F : Capital gains-Investment in a residential house–Property purchased in the name of wife–Loan was sanctioned in the name of wife – Not entitle to exemption. [S. 45]