#section 54
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Income Tax
Income Tax
Delayed Registration Cannot Alone Defeat Section 54B Exemption: ITAT Ahmedabad
Income Tax
Income Tax
Six Flats and Villa: CIT(A) Cannot Dismiss Section 54 Appeal for Non-Prosecution
Income Tax
Income Tax
7-Month Delay in Section 54F Flat Purchase Condoned Due to COVID: ITAT Agra
Income Tax
Income Tax
Dual Section 151 Approval Invalidates Reassessment Proceedings: ITAT Delhi
Income Tax
Income Tax
ITAT Delhi: Section 54 Claim Remanded for Verification After Builder Failed to Deliver Flat
Income Tax
Income Tax
“Misreporting” Is Not Enough: AO Must Tell the Assessee What Was Misreported
Income Tax
Income Tax
Wrong Section in Return Cannot Defeat Valid Section 54F Claim: ITAT Mumbai
Income Tax
Income Tax
CGAS Rule 9 Lacuna May Postpone Capital Gains Tax Despite Immediate Withdrawal
Income Tax
Income Tax
Section 54 Allows Habitable-House Costs and Multiple Houses: ITAT Mumbai
Income Tax
Income Tax
Mumbai ITAT Allows ₹8.80 Crore Section 54F Exemption Despite Wrong Section 54 Claim
Income Tax
Income Tax
One Residential House May Comprise Multiple Units; ITAT Bangalore Allows Section 54 Exemption
Income Tax
Income Tax
Section 54GB: ITAT Allows ₹1.48 Crore Startup Investment Deduction, Rejects ₹50 Lakh Cap
Income Tax
Income Tax
Tenancy Rights Transfer Taxable, Mumbai ITAT Remands FMV Determination to AO
Income Tax
Income Tax
ITAT Hyderabad Allows Section 54F Deduction for 13 Residential Units
Explore the latest section 54 updates on TaxGuru, including relevant Income-tax Act provisions, rules, notifications, circulars, judicial decisions and compliance guidance. The coverage highlights important tax positions, procedural requirements, assessments, deductions, penalties and litigation developments to help taxpayers and professionals understand the practical implications of changes in income-tax law.
