https://www.taxtmi.com/caselaws?id=120671 The Tribunal allowed deductions for the cost of the superstructure and granted pro rata exemption under sections 54/54F for the two flats occupied by the assessee. Additionally, the Tribunal deleted the addition of Rs. 90,000 for car parking, concluding that the cost was already included in the total sale consideration. en-us Fri, 25 Jan 2008 00:00:00 +0530 Mon, 23 Jul 2012 14:28:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120671 The Tribunal allowed deductions for the cost of the superstructure and granted pro rata exemption under sections 54/54F for the two flats occupied by the assessee. Additionally, the Tribunal deleted the addition of Rs. 90,000 for car parking, concluding that the cost was already included in the total sale consideration. Case-Laws Income Tax Fri, 25 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120671