Section 54 Deduction on Multiple Residential Houses allowable if Units are in Same Physical Location

DCIT Vs Heera Lal Bhasin Legal Heir of Lt. Sh. Mohan Lal Bhasin (ITAT Delhi)

Hon’ble Delhi High Court in the case of Gita Duggal in which Delhi High Court quoted with approval the decision of Karnataka High Court in Smt. K.G. Rukminiamma’s case, Ld. CIT(A) held that word ‘a’ may represent the multiple residential units so long as they are in the same building and contiguous to each other and used as single residential house. In the present case the claim of deduction under section 54 of the Act is for a residential h

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