https://www.taxtmi.com/highlights?id=79285 Assessee purchased four flats constituting single residential unit within stipulated time period u/s 54F. Despite separate identification numbers, flats were merged and registered as single unit by builder. Tribunal held assessee eligible for deduction u/s 54F against capital gains from sale of asset for entire cost of four flats, treating them as one residential unit. Appeal allowed. en-us Wed, 10 Jul 2024 08:02:30 +0530 Wed, 10 Jul 2024 08:02:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=79285 Assessee purchased four flats constituting single residential unit within stipulated time period u/s 54F. Despite separate identification numbers, flats were merged and registered as single unit by builder. Tribunal held assessee eligible for deduction u/s 54F against capital gains from sale of asset for entire cost of four flats, treating them as one residential unit. Appeal allowed. Highlights Income Tax Wed, 10 Jul 2024 08:02:30 +0530 https://www.taxtmi.com/highlights?id=79285