https://www.taxtmi.com/caselaws?id=432973 The Tribunal upheld the decision to restrict the exemption under section 54 for the assessee due to joint ownership of the property with her son and the source of funds used for the purchase. The appeal challenging the additions made by the Assessing Officer was dismissed, affirming the addition of Rs 74,49,302 to the total income of the assessee. en-us Tue, 17 Jan 2023 00:00:00 +0530 Wed, 18 Jan 2023 08:34:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432973 The Tribunal upheld the decision to restrict the exemption under section 54 for the assessee due to joint ownership of the property with her son and the source of funds used for the purchase. The appeal challenging the additions made by the Assessing Officer was dismissed, affirming the addition of Rs 74,49,302 to the total income of the assessee. Case-Laws Income Tax Tue, 17 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432973