The assessee entered into an agreement for sale on August 4, 2012 agreeing to sell a property for a total sale consideration of Rs. 19 crores and in terms of the conditions contained therein, the assessee received a sum of Rs.6 crores as advance consideration by cheque payment from the purchaser. The Assessing Officer found that on the date of execution and registration of the sale deed, i. e., on May 2, 2013, the guideline value of the property as fixed by the State Government was Rs. 27 crores. By adopting the full value of consideration at Rs. 27 crores he recomputed the capital gains. Appeal was allowed by the CIT (A) and was affirmed by the Tribunal.  Appeal of the revenue is dismissed. (AY.2014-15)