Assessee sold a plot of land and used proceeds to purchase two non-adjacent flats, since two flats were constructed and situated physically in a manner that it was not possible to combine them and they could not be used as one single dwelling unit even though they were in a same tower of a residential society, assessee is  entitled to exemption under section 54F in respect of only one flat. Order of Tribunal is affirmed.(AY. 2013-14)