#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.

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

Section 54 Deduction Upheld for Pre-Amendment Foreign Property Purchase

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

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

Section 54 Exemption Allowed Despite Property Purchased in Spouse’s Name

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

ITAT Allows Section 54 Deduction despite Registration Delay as Payments Made in Time

Circular 172/04/2022-GST dated 06.07.2022 inapplicable as petitioner is not deemed exporter

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

Exemption Denied for Second Flat Under Section 54F Due to Single-Unit Rule

Demand Stayed as Tribunal Found Prima Facie Case on Section 54 Claim

Loose Excel Sheet With Wrong Seller Name Can’t Justify On-Money Addition

ITAT Orders Fresh Review After ULIP maturity receipt Exemption Claim Not Examined

Joint Ownership Doesn’t Bar Section 54F Deduction: ITAT Delhi
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.
