Assessee had sold certain shares and out of sale proceeds he purchased one triplex flat which consisted of a common living area, common kitchen and interconnected rooms and  claimed deduction under section 54F.  AO held that, purchase of multiple flats under one agreement would be ineligible for exemption under section 54F.  CIT(A) affirmed the order of the AO. On appeal thee Tribunal held that   from agreement and flat diagram that three flats were interconnected with a common living room, kitchen, and three rooms and builder modified flats to meet assessee’s needs, and triplex nature of unit was approved and accepted by builder. Tribunal held that   circumstances, triplex flats purchased by assessee with interconnectivity would be considered as single residential unit and would qualify for exemption.  (AY.2020-21)