Taxpayer Wins Exemption for Three Flats as Single Unit u/s 54F of Income Tax Act.

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....Exemption u/s 54F - LTCG - three flats - while the flats at 13th & 14th Floor are duplex flats joined with each other but the fact remains the third flat is situated on the immediate next floor i.e. 15th floor of the same building which is in the immediate vicinity - Benefit of exemption allowed.....