Assessee earned capital gain on sale of ancestral property and invested same for construction of a residential house.  Assessee claimed deduction under section 54F. Assessing Officer disallowed the claim  on ground that plot of land was not in name of assessee rather it was in exclusive name of her husband. CIT(A) up held the order of the AO. On appeal the Tribunal held that there was no impediment in claiming deduction under section 54F on investment of capital gain in residential house, which was in name of assessee’s husband. The assessee is eligible for exemption.  therefore, assessee was to be allowed deduction under section 54F. (AY. 2020-21)