Multiple Flats not linked to each other cannot be treated as Single Residential House

Jayashree Sahoo Vs ITO (ITAT Cuttack) In the remand report, the Assessing Officer after physical verification has found that Flat No.201 & 202 is designed to be a single unit without any dividing wall or partition wall between them. Flat No.301 is a separate independent unit situated in the upstairs and not linked to Flat No.201 & 202. In reply, ld Sr DR vehemently relied upon the order of the ld CIT(A). it was the submission that the assessee has acquired multiple units and, therefore, the assessee is not entitled to the claim of exemption u/s.54F of the Act. Admittedly, the physical ...