https://www.taxtmi.com/caselaws?id=779142 ITAT CHENNAI - AT held that the assessing officer erred in adding the entire capital gain to the assessee's income where the assessee had admitted not fully utilizing the capital gains and had offered the unutilized portion for taxation. For computing deduction under s.54F, only the unutilized amount should be added to total income, not the entire capital gain. en-us Fri, 26 Sep 2025 00:00:00 +0530 Mon, 29 Sep 2025 08:27:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779142 ITAT CHENNAI - AT held that the assessing officer erred in adding the entire capital gain to the assessee's income where the assessee had admitted not fully utilizing the capital gains and had offered the unutilized portion for taxation. For computing deduction under s.54F, only the unutilized amount should be added to total income, not the entire capital gain. Case-Laws Income Tax Fri, 26 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779142