New Delhi, Sept. 2 -- A woman whose name appeared as a co-purchaser of an immovable property has won an income-tax dispute after proving that her husband had paid the entire purchase consideration.

The Income Tax Appellate Tribunal (ITAT), Kolkata, deleted an addition of Rs.7,09,781 made in her hands under Section 56(2)(vii)(b) of the Income-tax Act, 1961, holding that the evidence showed she had not contributed towards the purchase.

The ruling was delivered on 20 August 2026 by the Kolkata bench of the ITAT. The case is reported as 2026 (8) TMI 1579 - ITAT Kolkata. The bench comprised Judicial Member Yogesh Kumar U.S. and Accountant Member Rakesh Mishra.

The dispute arose from an immovable property purchased jointly by the assessee, M...