https://www.taxtmi.com/caselaws?id=472865 Section 54F can treat two separately registered flats as one residential house where their substance and functional character establish a single family residence. The provision does not require residential accommodation to be one physical unit, located on one floor, or acquired through one registered instrument. Simultaneous purchase from the same developer in the same building and wing, coupled with intended combined residential use, supports treatment as one residential house. Deduction under section 54F is consequently available for investment in both flats. en-us Mon, 24 Aug 2026 00:00:00 +0530 Tue, 27 Oct 2026 13:46:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=472865 Section 54F can treat two separately registered flats as one residential house where their substance and functional character establish a single family residence. The provision does not require residential accommodation to be one physical unit, located on one floor, or acquired through one registered instrument. Simultaneous purchase from the same developer in the same building and wing, coupled with intended combined residential use, supports treatment as one residential house. Deduction under section 54F is consequently available for investment in both flats. Case-Laws Income Tax Mon, 24 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=472865