Section 54F of the Income Tax Act, 1961 — Capital gains — Assessee's claim for deduction under section 54F was to be allowed as assessee utilised sale proceeds in acquisition of new residential house prior to filing of return under section 139(4). Assessee claimed deduction under section 54F in respect of purchase of a residential house, mere fact that said house consisted of several independent units could not be a ground for denying assessee's claim of Deduction — Mrs. Komal Murlidhar Mokashi vs. Income Tax Officer [2019] 179 ITD 265 (Pune —trib)