https://www.taxtmi.com/caselaws?id=343572 The Tribunal allowed the assessee's appeal, permitting the deduction under section 54 for multiple flats received. The decision was based on the interpretation that a residential house can encompass multiple units or flats, supported by previous court judgments and legal provisions. The Tribunal directed the Assessing Officer to allow the deduction, emphasizing that the property should be considered as one unit despite comprising multiple flats. en-us Fri, 26 May 2017 00:00:00 +0530 Mon, 29 May 2017 08:10:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343572 The Tribunal allowed the assessee's appeal, permitting the deduction under section 54 for multiple flats received. The decision was based on the interpretation that a residential house can encompass multiple units or flats, supported by previous court judgments and legal provisions. The Tribunal directed the Assessing Officer to allow the deduction, emphasizing that the property should be considered as one unit despite comprising multiple flats. Case-Laws Income Tax Fri, 26 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343572