The Tribunal held that , garage is also part of the house and entitle to exemption. Tribunal also observed that it is an universally accepted fact that car parking in a society cannot be separately purchased. .Therefore , when any flat in the society is purchased along with car parking , then the investment in the flat and car parking will be considered as investment in the residential house . ( ITA No . 4258/M/2011 dt. 13-06 -2012) ( AY. 2008 -09)( ITA No 7928/Mum/2010 “C” dt. 6-09-2013 ( AY. 2006 -07) ( ITA No. 8797/Mum/2010 “F” dt. 27-02 2015) (AY. 2007 -08)