https://www.taxtmi.com/caselaws?id=407495 The Tribunal allowed the appellant's claim under section 54, holding that "a residential house" can include multiple residential units. The Tribunal determined that the amendment in section 54 was not applicable retrospectively, thus allowing the deduction for investing in two residential flats. The appeal was allowed, and the disallowance of the claim under section 54/54F was overturned. en-us Mon, 08 Mar 2021 00:00:00 +0530 Thu, 13 May 2021 08:27:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=407495 The Tribunal allowed the appellant's claim under section 54, holding that "a residential house" can include multiple residential units. The Tribunal determined that the amendment in section 54 was not applicable retrospectively, thus allowing the deduction for investing in two residential flats. The appeal was allowed, and the disallowance of the claim under section 54/54F was overturned. Case-Laws Income Tax Mon, 08 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=407495