Assessee purchased two adjacent flats and claimed exemption under section 54F. The CIT(A) allowed the claim in respect of one  house on pro rata basis and directed the AO to re compute the deduction. On appeal the Assessee contended that post purchase of two flats, revised plan was approved by MHADA wherein two flats were considered as one single unit, with one kitchen, and therefore, necessary criteria under section 54F stood fulfilled. Tribunal held that revised plan  established that two flats though independently purchased by assessee were to be used as a single unit. There was nothing on record brought by revenue other than arguing that assessee originally entered into two independent agreements for purchase of flat. So long as house was used by assessee as one single unit, conditions relevant for claiming deduction under section 54F were fully satisfied.  Exemption is allowed.(AY. 2017-18)