ITAT Rejects Section 54F Claim for Two Separately Purchased Residential Plots:
Tribunal holds separately acquired adjacent plots cannot qualify as one residential house under Section 54F.
Separate property purchases remain distinct despite subsequent amalgamation
Meetu Kumari
Jul 13, 2026Premium
ITAT Rejects Section 54F Claim for Two Separately Purchased Residential Plots
Tribunal holds separately acquired adjacent plots cannot qualify as one residential house under Section 54F.
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Meetu Kumari
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Meetu Kumari is an Experienced Advocate and Content Writer with 4+ years of demonstrated history of working in the law practice industry. Skilled in Developing Content, Researching, and Drafting. Strong professional with a Bachelor of Science (B.Sc.) focused on Law from Gujarat National Law University.
Meetu Kumari is an Experienced Advocate and Content Writer with 4+ years of demonstrated history of working in the law practice industry. Skilled in Developing Content, Researching, and Drafting. Strong professional with a Bachelor of Science (B.Sc.) focused on Law from Gujarat National Law University.
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