Full TDS Credit Allowed to Husband for Jointly Owned Property

Rahul Dinesh Bajpai Vs Dy. Director of Income Tax (ITAT Mumbai)

If the property is jointly owned by husband and wife and the entire TDS is deposited in the name of husband, the entire TDS credit should be allowed to the husband, provided the wife does not claim any part of TDS.

Facts of the case:

The assessee sold an immovable property jointly owned by him and his wife. The capital gain from sale was offered in equal proportions by both the assessee and his wife. However, since the TDS was deposited solely in the name of the assessee,

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