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2018 (4) TMI 1061 - AT - Income TaxExemption u/s 54F - separate and independent residential units having separate entrances and cannot be considered as one unit to enable the assessee to claim the deduction - Held that:- We find that the assessee purchased two units, property No. 1601 and 1602 by one sale agreement with the builder, which are situated opposite to each other on the same floor. As per submissions of the assessee, it is observed that the assessee had purchased properties according to his plans and requirements which were explained before the lower authorities. It is not disputed that the staircase and common passage was not exclusively used by the assessee. See CIT Versus Gita Duggal [2013 (3) TMI 101 - DELHI HIGH COURT] - the residential house consists of several independent units can be permitted to act as an impediment to the allowance of the deduction under Section 54/54F - Decided in favour of assessee.
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