Assessee sold a house site in previous year and invested sale proceeds in another property and claimed exemption under section 54F. AO disallowed the claim on the ground that as per description of property purchased by assessee it consisted of two doors and he was of view that assessee purchased two house properties, hence could not be allowed deduction under section 54F. On appeal Tribunal held that entire property constituted   single house but was bifurcated with two door numbers for ground and first floor with common entrance in ground floor only to earmark share of beneficiaries. Accordingly entitle to deduction.  Tribunal also held that for claiming deduction of capital gains under section 54F, new  residential house need not be purchased by assessee in his own name. Assessee purchased new house  in joint names of himself, his wife and son, he would be entitled to benefit of deduction under section 54F. (AY.2015 -16)