#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.

ITAT Allows Section 54 Exemption for Interior Decoration Expenses

Computation Error Isn’t Misreporting: ITAT Deletes 270A Penalty on 54F Claim

Unexplained investment in house upheld – Loans from relatives not proved: ITAT Delhi

Cinepolis Settlement Compensation is Non-Taxable Capital Receipt: ITAT Delhi

Interior Decoration as Cost of Investment under Sections 54 & 54F: Judicial Recognition & Taxpayer’s Rights

GST Refund Order Cannot Be Reversed Without Considering Evidence: Gujarat HC

One House, One 54 Claim: ITAT Quashes 263 Revision on Floor-Wise Sale of Residential Property

Tax Treatment of Income from Salary in Brief

ITAT Allows Section 54 Capital Gains Deduction as Sale Proceeds Properly Proven

Section 54 Deduction Allowed If Proceeds Utilized Within 3 Years: ITAT Chennai

No Sale, No Gain: ITAT Sends ‘Imaginary Capital Gain’ Back for Fresh Verification

Penalty u/s. 50 of FERA not leviable when unrealised export proceeds is less than 10%

ITAT Delhi delivers a two-fold relief – quashes reassessment as void for lack of jurisdiction & grants full Section 54F exemption even where houses are constructed in son’s name

Deduction u/s. 54F not confined to registered sale deed or possession
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.
