https://www.taxtmi.com/caselaws?id=378580 The Tribunal allowed the appellant's exemption claim under Section 54 F of the Income Tax Act, stating that joint ownership does not constitute absolute ownership for exemption purposes. The Assessing Officer was directed to grant the exemption, resulting in the partial allowance of the appeal with certain grounds becoming irrelevant and others needing no further adjudication. en-us Fri, 12 Apr 2019 00:00:00 +0530 Thu, 18 Apr 2019 00:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=378580 The Tribunal allowed the appellant's exemption claim under Section 54 F of the Income Tax Act, stating that joint ownership does not constitute absolute ownership for exemption purposes. The Assessing Officer was directed to grant the exemption, resulting in the partial allowance of the appeal with certain grounds becoming irrelevant and others needing no further adjudication. Case-Laws Income Tax Fri, 12 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=378580