Tribunal held that the deeming fiction provided under section 50C in respect of the term “full value of consideration” was to be applied only to section 48. The meaning of “net consideration” in section 54F(1) was not governed by the meaning of “full value of consideration” as mentioned in section 50C . The Assessing Officer could not adopt the deemed consideration arrived at under section 50C while computing the deduction of the assessee for the purpose of section 54F and had to take into account only the “net consideration”.  Investment is sufficient compliance for claiming exemption though the construction of house property is not completed is entitle to exemption. The investment made by the assessee may be sourced other than entirely from the capital gains. (AY. 2012-13)