Held that though the assessee had purchased residential property in his wife’s name the deduction is allowed. (AY. 2012-13)
Vidjayane Durairaj-Vidjayane Velradjou. v. ITO (2025) 210 ITD 579 (Chennai) (Trib.)
S. 54F : Capital gains-Investment in a residential house-Residential property was purchased in his wife’s name-Entitle to deduction. [S. 45]
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