https://www.taxtmi.com/caselaws?id=472864 For Section 54F deduction, adjoining flats acquired under separate sale deeds may constitute one residential house where they function as a single composite dwelling. Separate flat numbers, sale deeds, tax-deduction entries, and database records do not conclusively establish independent residential houses. Where adjoining newly acquired units are used as one residence, they satisfy the requirement of investment in one residential house. Similarly, existing adjoining flats used as a single dwelling do not amount to ownership of more than one residential house under the proviso. On unrebutted evidence of composite residential use, the Section 54F deduction is allowable. en-us Tue, 28 Jul 2026 00:00:00 +0530 Tue, 27 Oct 2026 13:46:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=472864 For Section 54F deduction, adjoining flats acquired under separate sale deeds may constitute one residential house where they function as a single composite dwelling. Separate flat numbers, sale deeds, tax-deduction entries, and database records do not conclusively establish independent residential houses. Where adjoining newly acquired units are used as one residence, they satisfy the requirement of investment in one residential house. Similarly, existing adjoining flats used as a single dwelling do not amount to ownership of more than one residential house under the proviso. On unrebutted evidence of composite residential use, the Section 54F deduction is allowable. Case-Laws Income Tax Tue, 28 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=472864