Assessee along with his brother sold a property . Assessing Officer added 50 per cent of sale consideration to total income of assessee as long term capital gains on ground that assessee had not relinquished his rights on property . The AO assessed the capital gains in the hands of the assessee. CIT(A) affirmed the order of the AO. On appeal the  assessee submitted that even though property was purchased in joint name, actual possession and 100 per cent rights of said property belonged to his brother and entire consideration was also paid by him at time of purchase of said property and that consideration received on sale of property was not only received in bank account of assessee, but assessee’s brother also declared same in his return of income and also claimed benefit of exemption under section 54F by purchasing another house property . Tribunal held that  since assessee’s brother was sole owner of property for all practical purposes and assessee’s name appeared to have been added only out of natural love and affection, consideration received on sale of said property could not be added in hands of assessee . Addition is deleted .  [AY. 2015-16]