Assessee Can Claim Deduction for Four Residential Properties u/s 54, Including Multiple Flats in One Society.

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....Deduction u/s 54 - Purchase of one residential property consisting 3 flats on different floor of the same society and 1 in different location - Accepting the interpretation of word ‘a’ as occurring in Section 54, the assessee would be eligible to claim deduction u/s 54 on all the four residential houses.....