Tribunal held that  since the property sold by the assessee was a litigated property, the market value of the property could not exceed the actual sale consideration received by the assessee of Rs. 7,56,250. Hence, it was not appropriate to adopt the Sub-Registrar Office value for the purpose of computation of the capital gains in the hands of the assessee. Rather it would be appropriate to adopt the actual market value of the property taking into consideration of the litigation involved in the property, which was nothing but the actual sale consideration received by the assessee. Therefore, the AO was directed to compute the capital gains in the hands of the assessee based on the actual sale consideration received by the assessee of Rs. 7,56,250. As regards the deduction under section 54F the assessee had not produced any evidence to prove that she had invested in another residential house property. The claim of the assessee that she had invested in residential house property for Rs. 27,50,000 by way of payment through cheque to her spouse alone would not establish that she had actually acquired the residential house by complying with all the other provisions of the Act. Therefore, the assessee was not entitled to exemption.( AY.2006-07)