Can my wife add unclaimed home loan interest to acquisition cost?

We are going to sell a house in my wife's name. My wife and I had a joint home loan on the house which I paid fully. I did not claim any tax deduction on the home loan interest. At the time of sale, can my wife add the unclaimed interest to the cost of acquisition to calculate capital gains?

- Parizad Sirwalla

which arises to the spouse, from property transferred directly/indirectly to the spouse, otherwise than for adequate consideration, should be added to the total income of the transferor spouse. Hence, there is a view that if the house is jointly funded, capital gains from sale of such a house, should be included in the income of the respective spouses, in the ratio of their respective funding towards the cost of acquisition.