Where assessee has claimed exemption u/s.54 for re-investment made in residential house. The Section nowhere restricts the claim of the assessee that he should have sold only one property and claimed exemption u/s.54 for one property. It was noted that prior to the amendment made in Section 54 which came into effect from Finance (No.2) Act, 2014 w.e.f. A.Y.2015-16, the very same Section provided for exemption even if assessee had re-invested in more than one residential house. It nowhere prohibited the assessee to sell more than one residential house. In the instant case, the assessee has sold two residential properties and re-invested in one residential property. Hence, entire conditions of S.  54 both prior to amendment as well as subsequent to amendment, had been duly satisfied. Hence, the same is allowed.  (AY. 2011-12)