IT : Section 54 and section 54F are independent provisions and assessee
can claim exemption under both sections for investment in same house
[2013] 32 taxmann.com 157 (Hyderabad - Trib.)
IN THE ITAT HYDERABAD BENCH 'A'
Venkata Ramana Umareddy
v.
Deputy Commissioner of Income-tax, Circle-3(3), Hyderabad