Sec. 54 Expression ‘a residential house’ cannot be interpreted as ‘a single residential unit’

Assessee, owner of a residential property, entered into a development agreement for construction of flats with a developer. Under agreement, assessee received 7 flats towards his share. He claimed exemption u/s 54F on the entire amount of capital gai

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What if assessee construct, concurrently, or get constructed more than one residential buildings in the same locality but not connected by outer walls?

Amendment in sections which creates ambiguities may be taken keeping in view of judicial decisions which interpret the law on the basis of public policies which are behind every provisions of law. In case residential units purchased out of the capital gains and are placed at different locations because members of the family are based at different locations due to different reasons such units also be treated as residential unit of the family irrespective of the fact that they are at different locations because these units belong to the same family and are purchased out of the capital gain in which every member of the family has his or her share and the residential unit represents their share in the capital gains. Thanking all.