https://www.taxtmi.com/caselaws?id=417868 The Tribunal allowed the appeal, holding that the assessee was entitled to exemption u/s.54F for the second unit of the house purchased, consisting of two adjacent flats intended for use as a single dwelling unit. The Tribunal interpreted the provision favorably for the assessee, considering the two flats as one residential house. The order of the CIT(A) denying exemption for the second flat was set aside. en-us Tue, 01 Feb 2022 00:00:00 +0530 Mon, 03 Aug 2026 12:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=417868 The Tribunal allowed the appeal, holding that the assessee was entitled to exemption u/s.54F for the second unit of the house purchased, consisting of two adjacent flats intended for use as a single dwelling unit. The Tribunal interpreted the provision favorably for the assessee, considering the two flats as one residential house. The order of the CIT(A) denying exemption for the second flat was set aside. Case-Laws Income Tax Tue, 01 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=417868