Dismissing the appeal of the revenue, The Tribunal held that   the evidence on record was sufficient to show that the basement was a habitable unit and the expression used in S. 54F is “a residential unit”. It was further held that, there was nothing in the section which requires that residential house should be built in a particular manner, a person may construct a house according to his plans and requirements. Most of the houses were constructed according to the needs and requirements and even compulsions. The assessee was entitled to exemption u/s. 54 and 54F of the Act. (AY. 2009-10)