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    <title>2017 (3) TMI 25 - ITAT CHENNAI</title>
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    <description>The Tribunal set aside the lower authorities&#039; orders regarding the computation of capital gain, directing the Assessing Officer to accept the sale consideration as agreed in the original agreement. The Tribunal confirmed the Assessing Officer&#039;s decision on the claim of exemption under Sections 54 and 54F of the Income Tax Act, based on the capital gain utilized until the due date for filing the return of income under Section 139(1).</description>
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      <description>The Tribunal set aside the lower authorities&#039; orders regarding the computation of capital gain, directing the Assessing Officer to accept the sale consideration as agreed in the original agreement. The Tribunal confirmed the Assessing Officer&#039;s decision on the claim of exemption under Sections 54 and 54F of the Income Tax Act, based on the capital gain utilized until the due date for filing the return of income under Section 139(1).</description>
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