https://www.taxtmi.com/caselaws?id=249136 The court upheld the decision of the Commissioner of Income Tax (Appeals) and the Tribunal, confirming the deduction claim under section 54 of the Income Tax Act 1961 for the Assessment Year 2007-08. The court found that the separate flats acquired by the assessee could be combined into a single unit for residence, supported by evidence of common facilities and layout plans. As the flats effectively formed a single residence unit, the appeal challenging the deduction claim was dismissed for lack of merit, with no costs awarded. en-us Tue, 10 Jun 2014 00:00:00 +0530 Thu, 21 Aug 2014 11:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249136 The court upheld the decision of the Commissioner of Income Tax (Appeals) and the Tribunal, confirming the deduction claim under section 54 of the Income Tax Act 1961 for the Assessment Year 2007-08. The court found that the separate flats acquired by the assessee could be combined into a single unit for residence, supported by evidence of common facilities and layout plans. As the flats effectively formed a single residence unit, the appeal challenging the deduction claim was dismissed for lack of merit, with no costs awarded. Case-Laws Income Tax Tue, 10 Jun 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249136