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    <title>Multiple Flats Qualify for Tax Exemption u/s 54F; Single Unit Not Required for Eligibility.</title>
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    <description>A residential house does not mean a single residential house - Even where the assessee constructs or receives a number of flats adjacent to each other or in different floors of the same building then also the assessee would be entitled for exemption u/s 54F - AT</description>
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      <description>A residential house does not mean a single residential house - Even where the assessee constructs or receives a number of flats adjacent to each other or in different floors of the same building then also the assessee would be entitled for exemption u/s 54F - AT</description>
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