https://www.taxtmi.com/caselaws?id=795131 Capital-gains exemption may apply where separate floors form part of the same residential building. The expression "one residential house" can encompass different floors of a single building, even if each floor is independently usable, provided they remain part of the same residential property. Investment in both the ground and first floors may therefore qualify as investment in one residential house. Construction expenditure incurred for that residential house also forms part of the eligible investment, supporting full exemption for the qualifying residential investment and construction cost. en-us Fri, 13 Mar 2026 00:00:00 +0530 Fri, 17 Jul 2026 08:37:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795131 Capital-gains exemption may apply where separate floors form part of the same residential building. The expression "one residential house" can encompass different floors of a single building, even if each floor is independently usable, provided they remain part of the same residential property. Investment in both the ground and first floors may therefore qualify as investment in one residential house. Construction expenditure incurred for that residential house also forms part of the eligible investment, supporting full exemption for the qualifying residential investment and construction cost. Case-Laws Income Tax Fri, 13 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795131