#section 54
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ITAT Kolkata Allowed Section 54 Exemption Despite Incomplete House Construction

Loose Sheets + Retracted Statement Not Enough for 69A On-Money Addition: ITAT Chennai

Sale of Land with Old Residential Shed Qualifies for Section 54 Relief: ITAT Chandigarh

Section 54F Deduction Allowed Despite Builder’s Delay in Possession: ITAT Delhi

Notional Rent Deleted for Unsold Villas Held During Pandemic: ITAT Bangalore

Agreement to Sell Treated as Transfer Date; Section 54 Exemption Allowed: ITAT Mumbai

ITAT Mumbai Allows Section 54 Exemption on Sale of Inherited Flat as LTCG

ITAT Ahmedabad Deletes Penalty u/s 271(1)(c): Defective SCN & Partial Quantum Relief Fatal to Penalty

Ex-Parte LTCG Order Set Aside for Fresh, Fair Computation

Section 54 Capital Gains Tax Exemption – What Constitutes Date of Transfer?

PCIT Must Follow ITAT Special Bench Despite Pending Appeal: Bombay HC

Capital Gains Exemption on Property Sale—Law, Interpretation & Litigation

Substitution of Shares on Amalgamation Not Automatically Business Income: SC

Toll plaza receipts not mandatory for justifying actual physical movement of goods under GST
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.
