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Income Tax | One Residential House May Comprise Multiple Units; ITAT Bangalore Allows Section 54 Exemption

17 Sept 2026 · 23h agoBy CA Vijayakumar Shetty

ITAT Bangalore held that multiple residential units may form one residential house under Section 54 and an unapproved expansion of limited scrutiny is invalid. The post One Residential House May Comprise Multiple Units; ITAT Bangalore Allows Section 54 Exemption appeared first on TaxGuru .

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