Taxpayer bought 4 flats as single unit, got deduction u/s 54F on capital gains from asset sale for entire cost despite separate IDs.

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....Assessee purchased four flats constituting single residential unit within stipulated time period u/s 54F. Despite separate identification numbers, flats were merged and registered as single unit by builder. Tribunal held assessee eligible for deduction u/s 54F against capital gains from sale of asset for entire cost of four flats, treating them as one residential unit. Appeal allowed.....