Assessee claimed the benefit of exemption under section 54 in respect of purchase of two residential house properties.  AO allowed exemption only in respect of one flat. Held that since the amendment to the provision of section 54, restricting deduction allowed therein to only one residential property with effect from the assessment year 2015-16, the AO is directed to grant deduction under section 54 as claimed by the assessee. (AY. 2014-15)