For purpose of S. 54F requiring ownership of not more than one residential house on the date of transfer , ownership of building let out for commercial purposes can not be included. Allahabad High Court in P.N. Shukla v. CIT [2005] 276 ITR 642/142 Taxman 624 (All. Quoted to signify the word “residential” used with house[Para 4.3] Smt. S. Uma Devi [2015] 62 taxmann.com 64 (Hyderabad - Trib.) JANUARY 30, 2015