https://www.taxtmi.com/caselaws?id=429948 The case involved a dispute over the eligibility of claiming exemption u/s 54F by investing in two residential units, flat number 604 and 904. The court determined that despite being on different floors in the same building, the two flats constituted one residential unit, aligning with precedents from various High Courts. Consequently, the assessee was deemed eligible for exemption u/s 54F for the assessment year 2014-15, and the appeal was allowed in favor of the assessee. en-us Tue, 18 Oct 2022 00:00:00 +0530 Tue, 08 Nov 2022 09:21:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=429948 The case involved a dispute over the eligibility of claiming exemption u/s 54F by investing in two residential units, flat number 604 and 904. The court determined that despite being on different floors in the same building, the two flats constituted one residential unit, aligning with precedents from various High Courts. Consequently, the assessee was deemed eligible for exemption u/s 54F for the assessment year 2014-15, and the appeal was allowed in favor of the assessee. Case-Laws Income Tax Tue, 18 Oct 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=429948