https://www.taxtmi.com/caselaws?id=762387 Full TDS credit on the sale of a jointly owned immovable property was claimed by the assessee because the entire TDS was reflected in his Form 26AS and TDS certificate, while the co-owner wife had not claimed any credit in her return. Joint ownership and equal sharing of capital gains, by themselves, were not treated as sufficient reason to deny the claim. The matter was left for verification by the Assessing Officer, and if the wife had not claimed any part of the TDS, the entire credit was to be allowed to the assessee. en-us Wed, 27 Nov 2024 00:00:00 +0530 Sat, 30 Nov 2024 08:41:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762387 Full TDS credit on the sale of a jointly owned immovable property was claimed by the assessee because the entire TDS was reflected in his Form 26AS and TDS certificate, while the co-owner wife had not claimed any credit in her return. Joint ownership and equal sharing of capital gains, by themselves, were not treated as sufficient reason to deny the claim. The matter was left for verification by the Assessing Officer, and if the wife had not claimed any part of the TDS, the entire credit was to be allowed to the assessee. Case-Laws Income Tax Wed, 27 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762387