Section 54 tax exemption: Can seven adjoining flats merged as a single housing unit qualify for relief?

ITAT held that adjoining flats used as one unit qualify for Section 54 exemption, shifting from a strict “one house” rule to an approach based on actual usage

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    Industrial and warehousing stock across eight real estate markets hits 549 mn sq ft in 2025, led by Mumbai and NCR

    India’s warehousing stock crossed 549 mn sq ft in 2025, up 13% YoY, led by Mumbai and NCR with a total of 285 mn sq ft

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