The assessee purchased four plots of land under four separate sale deeds and constructed a residential house on one of the plots. The AO restricted the exemption  to the investment made for one plot of land and construction of the house. According to him, the other three plots of land could not be considered as land appurtenant to the residential house. This was confirmed by the Commissioner (Appeals).. On appeal the Tribunal held that the property, though purchased from two different persons by virtue of four different sale instances in the shape of four different parcels of land, constituted one single residential unit or house of the assessee. What was relevant was the purchase of land and construction of house and not how many land parts were purchased by the assessee. The assessee was eligible for exemption under section 54F for the entire investment made in the plot of land as well as construction of house instead of only part of the land. Accordingly, in the facts and circumstances of the case the entire land through four separate sale deeds and construction of house on the same.(AY. 2009-10)