https://www.taxtmi.com/caselaws?id=424606 The Tribunal allowed the appeal in part, ruling that Flat Nos.201 & 202 constituted a single residential house, qualifying for exemption under section 54F of the Income Tax Act. However, Flat No.301 was deemed a separate unit and not eligible for the exemption. The decision emphasized the significance of physical verification and the layout of residential units in determining eligibility for tax exemptions. en-us Mon, 27 Jun 2022 00:00:00 +0530 Mon, 04 Jul 2022 10:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=424606 The Tribunal allowed the appeal in part, ruling that Flat Nos.201 & 202 constituted a single residential house, qualifying for exemption under section 54F of the Income Tax Act. However, Flat No.301 was deemed a separate unit and not eligible for the exemption. The decision emphasized the significance of physical verification and the layout of residential units in determining eligibility for tax exemptions. Case-Laws Income Tax Mon, 27 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=424606