Dismissing the appeal of the revenue , the Tribunal held that , though the assessee has purchased four flats , merged in to one unit the exemption is held to be available . The Inspector carried out spot verification and reported that though there are four flats but the same has been merged in to one composite flat having a common entrance door , and was used as a residence .Followed CIT v Devdas Naik ( 2014) 366 ITR 12 ( Bom) (HC) , ITO v .Sushila M. Jhaveri ( 2007) 107 ITD 327 ( SB)( Mum)( Trib) ( ITA NO. 6884/Mum/2014 dt. 11-04 2018 (AY. 2009 -10)