Capital Gain Exemption: Separate floors of a singular house are not required to be considered as multiple residential houses
Recently, the Delhi High court in the case of PCIT v. Lata Goeal [ITA 127/2025]. Dated 30.04.2025 has held that separate floors of a singular house are not required to be considered as multiple residential houses, and thus, their purchase would not render the taxpayer ineligible for claiming a deduction under Section 54F of the ITA.
There are lot of cases where the assessing officer consider it as a purchase of more than one house property and disallow the capital gain exemption. The ruling by Delhi HC would be relevant in all such cases.
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The copy of the order is as under:
