S. 54 benefit cannot be denied merely because assessee purchases 2 house units

Two flats purchased by the assessee were situated side by side. Builder also stated that he had effected modifications to the flats to make them one unit by opening the door in between the two apartments. The fact that the assessee could not have purchased both the flats in one single sale deed or could not have narrated the purchase of two premises as one unit in the sale deed could not make any difference. In the earlier part of the section 54, the words used are ‘buildings or lands’ which are plural in number and that is referred to as “a reside

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