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2021 (12) TMI 703 - AT - Income TaxIncome from house property - combined two flats construed as one residential house - whether two flats purchased by the assessee could be construed as one house in the event of it having one kitchen, among others? - Disallowing the benefit u/s 23(2) to the residential house purchased and used as one residential unit for self use and thereby disallowing the loss from income from self occupied house - HELD THAT:- Undisputedly in the instant case before us, both the Flat Nos.1502 and 1503 have got only one kitchen and there is only one entrance in the entire house. In view of these undisputed facts and respectfully following the aforesaid decision of the Hon’ble Jurisdictional High Court in DEVDAS NAIK [2014 (7) TMI 173 - BOMBAY HIGH COURT], we hold that both flats should be construed as one residential house and annual value of the same should be determined at nil being self-occupied house property. Accordingly, the addition made by the ld. AO is hereby directed to be deleted. The grounds raised by the assessee are allowed.
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