#joint ownership

Orissa High Court rules that a partition suit is maintainable between strangers if they are jointly recorded in revenue records, treating partition as a declaratory remedy enforcing pre-existing rights. The judgment clarifies that familial ties or limitation periods are not prerequisites, expanding the scope of partition claims beyond traditional co-owner disputes.

ITAT Delhi rules that depositing sale proceeds in Capital Gains Account Scheme (CGAS) and initiating partial construction are sufficient to claim Section 54F exemption, even for jointly owned property and despite court-imposed delays. The ruling clarifies that co-owners need not complete construction within the prescribed timeline to retain tax benefits, reinforcing a pragmatic approach to capital gains exemptions.

Madras High Court holds that adverse possession cannot extinguish joint ownership where sale deed names both parties; burden of proving hostile title remains on the possessor.