The Tribunal held that merely because the property was jointly owned by the assessee and his wife and the capital gain was equally shared between them, that alone should not be the reason to disallow the assessee’s claim for the TDS credit. Directed the AO to factually verify whether the assessee’s wife had claimed any part of the TDS credit. If the assessee’s claim that his wife had not claimed any part of the TDS was found to be correct, then the entire TDS credit should be allowed to the assessee.(AY. 2023-24)