#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.

Amalgamation Shares Taxable Only If Real Income Arises

Bogus Share Trading Loss Held Speculative, Set-off Denied

Section 54F Exemption Cannot Be Denied for Small or Modest House Construction

ITC Refund Claim Allowed as Electricity Was Supplied Directly to Bangladesh Entity

ITAT Mumbai Rejected Section 50C Due to Flawed Valuation of Tenanted Property

TP adjustment matter remanded due to mistake committed in computation of margins of comparables

Capital gain to be offered in the year of execution of sale deed: Exemption u/s. 54 allowed

Redevelopment Gains Are LTCG If Rights Crystallised Earlier

JAO-Issued Section 148 Notice Held Void Under Faceless Scheme

Section 54 Deduction Allowed Despite Non-Deposit in CGAS

Delhi HC Bars IGST Refund Denial Based on Prior Year ITC Allegations Without SCN

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

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

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