#section 54
Log in to FollowLatest section 54 updates, provisions, case laws, compliance requirements, tax implications and expert analysis under Income-tax law on TaxGuru.
Income Tax
Income Tax
FMV of flat received on surrender of tenancy right will be cost of acquisition
Income Tax
Income Tax
Section 263 Upheld Due to Lack of Enquiry on Section 54F Claim & Foreign Property Ownership
Income Tax
Income Tax
Section 54 Exemption Allowed – Possession Date of Under-Construction Flat Relevant, Not Agreement Date – ITAT Mumbai
Goods and Services Tax
Goods and Services Tax
Refund of GST paid erroneously cannot be denied solely on ground of limitation
Income Tax
Income Tax
ITAT Delhi Quashes Reassessment; Non-Service of Sec 148 Notice & Incorrect Reasons Void Proceedings
Income Tax
Income Tax
Deduction U/s 54F Allowed – Deposit in CGAS Not Mandatory if Investment Made Within Extended Time
Goods and Services Tax
Goods and Services Tax
Refund claim of accumulated ITC allowed even when input and output tax is same
Income Tax
Income Tax
Deemed Dividend U/s 2(22)(e) Largely Deleted & Sec.54 Deduction Allowed
Income Tax
Income Tax
ITAT Pune Allows Section 54B Exemption Despite Delay in Registration of Agricultural Land
Income Tax
Income Tax
Wrong Approval u/s 151(ii) Vitiates Reassessment: ITAT Bangalore Quashes 147 Order & Entire Proceedings (AY 2016-17)
Income Tax
Income Tax
Section 54 Exemption Allowed in Full Despite Minor Delay: ITAT Delhi
Goods and Services Tax
Goods and Services Tax
Gujarat HC Allows Refund of Protested GST Interest on Leasehold Assignment
Income Tax
Income Tax
Redevelopment Compensation is Capital Receipt, Not Taxable as Income: ITAT Mumbai
Goods and Services Tax
Goods and Services Tax
Interest payable on refund of IGST paid on ocean freight: Orissa HC
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.
