Assessee denied Section 54F tax deduction; two flats leased as one unit don't qualify as single purchase.

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....Exemption / deduction u/d 54F - assessee has purchased two separate flats under two separate agreements - Merely because the assessee has let out the two flats to one person for use as a single unit, the same, in our opinion, cannot entitle the assessee to claim benefit of deduction u/s 54F of the Act. - AT....