Can a tax payer claim simultaneous exemption under Section 54 and 54F by investing in the same house

Mysuru: The Mysuru Campus of Infosys has bagged the LEED EBOM (Leadership in Energy and Environmental Design-Existing Building Operation and Maintenance) Platinum Certification by the United States Green Building Council. Infosys now has 18.25 million square feet of highest rated green buildings — out of which 16.9 million square feet are LEED Platinum rated and 1.35 million square feet are GRIHA 5-star rated buildings. The LEED Green Building Rating System is a globally accepted benchmark for design, construction, and operation of high-performance green buildings. To make its campuses sustainable and resource efficient, Infosys has followed a two-pronged strategy since 2008 — to design new buildings to the highest energy efficiency standards and implement deep retrofits in old buildings. At the Mysuru campus, efficiency improvements were achieved through large scale retrofit projects, in existing buildings including food courts, training centre, guest houses and sports complex. Major interventions included the complete re-engineering of chiller plants, air handling units, BMS retrofit, UPS retrofit, lighting retrofit, etc. These initiatives have helped Infosys lower operating costs, enhance equipment life, create healthier indoor air quality, and improve occupant comfort and satisfaction, according to a press release.