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Assessee purchased four flats constituting single residential unit within stipulated time period u/s 54F. Despite separate identification numbers, flats were merged and registered as single unit by builder. Tribunal held assessee eligible for deduction u/s 54F against capital gains from sale of asset for entire cost of four flats, treating them as one residential unit. Appeal allowed.
Assessee purchased four flats constituting single residential unit within stipulated time period u/s 54F. Despite separate identification numbers, flats were merged and registered as single unit by builder. Tribunal held assessee eligible for deduction u/s 54F against capital gains from sale of asset for entire cost of four flats, treating them as one residential unit. Appeal allowed.
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