Can you claim exemption u/s 54 or 54F for constructing house on land owned by wife?

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Capital gains exemption can be claimed u/s 54 or 54F if the sales consideration  is invested in buying the house or constructing the house . It does not matter if the land  on which construction is done is owned by spouse. This is what karnataka High court said in the deicision in case of  CIT and Anr….