In case of Gouli Mahadevappa vs. ITO (2013) 336 ITR 90 (Kar) Karnataka High Court held that while computing exemption u/s 54F, when capital gain is assessed on notional basis as per the provisions of section 50C, and the higher value i.e. the stamp duty value as per section 50C has been adopted as the full value of consideration, then the entire amount including the amount in excess of actual net sale consideration, reinvested in the residential house within the prescribed period should be considered for the purpose of exemption u/s 54F, irrespective of the source from which the funds were obtained for such reinvestment.