Capital gains on sale of property

Dear Focus,

Section 54 of Income Tax Act is silent about mapping of residential house purchased with residential house sold, therefore we can say that one big house can be claimed as deduction against sale of 2 residential houses provided conditions specified in section 54 is complied i.e.

1. Purchase of regisdential property within 1year or 2 year from the date of transfer of both residential propertysold
2. Construction of residential propertywithin period of 3 year from the date of acquisition.