https://www.taxtmi.com/caselaws?id=397779 The Tribunal allowed the assessee's appeal, determining that the assessee was entitled to the deduction under section 54F for the residential property at 183, Binanmangala, 2nd Stage, Bangalore. The Tribunal found that the second property was solely owned by the assessee's wife and did not trigger the proviso (ii) to section 54F, as the funds for the purchase came from her. en-us Tue, 25 Aug 2020 00:00:00 +0530 Thu, 27 Aug 2020 12:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=397779 The Tribunal allowed the assessee's appeal, determining that the assessee was entitled to the deduction under section 54F for the residential property at 183, Binanmangala, 2nd Stage, Bangalore. The Tribunal found that the second property was solely owned by the assessee's wife and did not trigger the proviso (ii) to section 54F, as the funds for the purchase came from her. Case-Laws Income Tax Tue, 25 Aug 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=397779