#section 54
Log in to FollowEvery article filed under the “section 54” tag — analysis, news and updates.
811 articlesGoods and Services Tax

Goods and Services Tax
Delhi HC Bars IGST Refund Denial Based on Prior Year ITC Allegations Without SCN
Income Tax

Income Tax
Reopening for Section 68 but Taxing u/s 115BBC Is Jurisdictional Mismatch: Pune ITAT Quashes Reassessments
Income Tax

Income Tax
Revenue Appeals Fail as No Transfer of Risk and Reward Before Completion
Income Tax

Income Tax
Rs. 113.46 Crore Section 68 Addition Fails Due to Jurisdictional Defect
Income Tax

Income Tax
Delay Condoned for 81-Year-Old, Capital Gains Reassessment Restored
Income Tax

Income Tax
Section 54 Deduction Upheld for Pre-Amendment Foreign Property Purchase
Income Tax

Income Tax
Section 54F Exemption Denied for Owning Multiple Houses with Separate Kitchens: ITAT Delhi
Income Tax

Income Tax
Best-Judgment Addition of ₹3.10 Cr u/s 69A Set Aside for Denial of Fair Hearing
Income Tax

Income Tax
Section 54 Exemption Allowed Despite Property Purchased in Spouse’s Name
Corporate Law

Corporate Law
Bail not granted as twin conditions laid down u/s. 37 of NDPS Act not satisfied
Income Tax

Income Tax
ITAT Allows Section 54 Deduction despite Registration Delay as Payments Made in Time
Goods and Services Tax

Goods and Services Tax
Circular 172/04/2022-GST dated 06.07.2022 inapplicable as petitioner is not deemed exporter
Income Tax

Income Tax
Exemption Under Section 54F Allowed for Multiple Flats by Madras HC
Income Tax

Income Tax
