Taxpayer Denied Section 54F Deduction: Two Flats Not Considered Single Residential Unit for LTCG Tax Benefits.

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....Eligibility for deduction u/s 54F - LTCG - the assessee in the instant case had purchased two flats in different locations. One at Warriam Road and the other at Layam Road. Therefore, these two flats cannot be converted to a single residential unit. - AT....