Capital gain doubt

MR. ABC HAS SOLD A COMMERCIAL PROPERTY AND INVESTED THE SALE PROCEEDS IN A RESIDENTIAL HOUSE TO AVOID PAYING THE LONG TERM CAPITAL GAIN TAX ARISING ON THE LONG TERM CAPITAL GAIN. MY QUERY IS THAT WHETHER THE PURCHASE OF RESIDENTIAL PROPERTY CAN BE CLAIMED AS DEDUCTION FOR LTCG ARISING ON ASLE OF COMMERCIAL PROPERTY?

REGARDS,

DEVENDRA KULKARNI