#section 54
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Capital Gains Boost: Indexation Allowed from Letter of Intent Date by ITAT Mumbai – Reason: Acquisition of Vested Rights

HC allowed delay of 255 days in claim by EPFO as Provident Fund dues were excluded from liquidation estate of a company

Deduction u/s. 54F being beneficial provision to be applied as per peculiar situation

Income Tax reassessment order was quashed for delay in issuing sec.143(2) notice

ITAT Mumbai Upholds Section 54 Exemption Despite Technical Objection

Interesting Facts About Saving Tax on Long-Term Capital Gains

AO Cannot Tax Entire Capital Gain, Only Balance in CGAS Taxable: ITAT Chennai

ITAT Delhi Allows Section 54F Exemption to Private Trust on Capital Gains

Share in Property Sale not Unexplained Credits under Section 68: ITAT Delhi

54 or 54F? Large Land With Small House Still a Residential Property? Tribunal Says Re-Examine

Unregistered Sale Agreement with Spouse Not Enough for 54F Claim: ITAT Hyderabad

Filed ITR In a Hurry? Quoted Wrong Section?

Section 54 of CGST Act doesn’t envisage refund of unutilized ITC for closure of business

ITAT Mumbai Allows LTCG Exemption u/s 54 – Possession Date Key, Not Agreement Date
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.
