During relevant year the  assessee claimed exemption under S.  54F on long-term capital gain invested in two bungalows which were adjacent to each other and used as one residential unit. AO disallowed on ground that assessee could have claimed exemption with respect to investment in one bungalow only . Order of the AO is affirmed by the CIT (A) .On appeal the Appellate Tribunal held that two bungalows  located adjacent to each other and used as one residential unit  which were located in same geographical area hence the  assessee would be entitled for exemption. ( AY. 2015 -16)