In CIT vs V. Natarajan (2006 287 ITR 271 Madras), the assessee sold a residential building at Bangalore and purchased another residential building at Chennai. The new residential house acquired in Chennai was registered in the name of his wife.
The court held that even though the assessee had invested the capital gain in acquisition of residential house in the name of his wife, the eligibility for deduction under Section 54 is satisfied.
The reasoning for the conclusion was, however, not elaborated in the decision.
I guess you will be her uncle. Consider this case.. You have a brother and he has a daughter.. Your daughter will be a sister in law to your brother's daughter.
Your sister-in-law is not related to your spouse unless she is your spouse's sister.
Your wife's brother-in-law is either your brother or the husband of her sister. In the first case, her brother-in-law's brother is you or one of your other brothers. In the second case, her brother-in-law's brother is not related to you.
There are two ways you can have a sister-in-law.Your sister-in-law is the wife of your brother. In that case, her husband is related to you. He is your brother.Your sister-in-law is the sister of your spouse. In that case, her husband is your spouse's brother-in-law but is not related to you.
No relation
He is of relation as a cousin-in-law.
sister in law.
= "What is relation between law and justice?" =
She would be the same relation to you as she is to him.
No relation ..
in law sister in law father in law mother in law
Your sister-in-law's son is your nephew.