https://www.taxtmi.com/highlights?id=53791 Exemption under Section 54 - Assessee had purchased more than two houses - Subsequent amendment of Section 54(1) also fortifies the fact that the legislature felt the need of amending the provisions of the Act with a view to give a definite meaning to the expression 'a residential house', which was interpreted as plural by various courts by taking into account the context in which the aforesaid expression was used. en-us Mon, 22 Jun 2020 08:17:52 +0530 Mon, 22 Jun 2020 08:17:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=53791 Exemption under Section 54 - Assessee had purchased more than two houses - Subsequent amendment of Section 54(1) also fortifies the fact that the legislature felt the need of amending the provisions of the Act with a view to give a definite meaning to the expression 'a residential house', which was interpreted as plural by various courts by taking into account the context in which the aforesaid expression was used. Highlights Income Tax Mon, 22 Jun 2020 08:17:52 +0530 https://www.taxtmi.com/highlights?id=53791