Different Floors of Single Building cannot be Counted as Separate “Residential Houses” u/s 54F of Income Tax Act: Delhi HC [Read Order]

The bench said the statute speaks of “one residential house”, not “one residential unit”
By Manu Sharma - On May 20, 2025 2:37 pm - 3 mins read
Different Floors - Single Building - Counted as Separate - Residential House - Income Tax Act - Delhi HC - taxscan

The Delhi High Court recently dismissed the income-tax department’s appeal, affirming an ITAT order that granted the taxpayer a ₹90-crore exemption under Section 54F of the Income-tax Act. A bench of Justices Vibhu Bakhru and Tejas Karia ruled that different floors of a single building cannot be counted as separate “residential houses” for denying the…

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