TMI BlogFive independent flats treated as single unit u/s 54F – the built up area got translated into five flats...Five independent flats treated as single unit u/s 54F – the built up area got translated into five flats - the transaction was not with regard to the number of flats but with regard to the percentage of the built up area, vis-a-vis, the Undivided Share of Land - property should be assessed as one unit - HC ..... X X X X Extracts X X X X X X X X Extracts X X X X
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