https://www.taxtmi.com/caselaws?id=207329 HC held that where the assessee alone paid the entire purchase consideration for a residential property that was registered jointly with the spouse, the assessee is entitled to the full exemption under Section 54F. The court applied constructive ownership principles, noting Section 54F requires the house be purchased by the assessee but does not mandate sole registration in the assessee's name. The decision grants full exemption to the assessee despite joint title, finding in favour of the assessee. en-us Tue, 27 Sep 2011 00:00:00 +0530 Fri, 05 Sep 2025 10:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207329 HC held that where the assessee alone paid the entire purchase consideration for a residential property that was registered jointly with the spouse, the assessee is entitled to the full exemption under Section 54F. The court applied constructive ownership principles, noting Section 54F requires the house be purchased by the assessee but does not mandate sole registration in the assessee's name. The decision grants full exemption to the assessee despite joint title, finding in favour of the assessee. Case-Laws Income Tax Tue, 27 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207329