Assessing Officer denied claim on ground that assessee owned more than one residential property on date of transfer of capital asset other than new asset acquired  On appeal the Tribunal held that since all five properties were situated in residential societies and assessee could not prove with evidence that these flats situated in residential societies were in fact used for commercial purposes, assessee is  not entitled to benefit of deduction under section 54F of the Act. (AY. 2010-11)