#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.
Income Tax
Income Tax
Joint Property Bought by Husband, Entirely His Investment: ITAT Deletes Addition in Wife’s Hands
Custom Duty
Custom Duty
DEPB scrips issued by DGFT cannot be held void by DRI: CESTAT Delhi
Income Tax
Income Tax
Multiple residential unit construed as single residential house for exemption u/s. 54
Income Tax
Income Tax
ITAT Ruling on Section 50C & 54: Indexed Cost of Improvement Allowed
Corporate Law
Corporate Law
Jurisdiction of Collector of Stamps for valuing property not permissible
Income Tax
Income Tax
ITAT directs AO to adopt Rs. 60/sq.m FMV and verify Section 54F claims
Income Tax
Income Tax
ITAT Bangalore Grants Reasonable Estimate for Cost of Improvement
Income Tax
Income Tax
Sec 54 not just Purchase Price – Includes Interiors & Utilities – Habitable Home Costs are Eligible
Goods and Services Tax
Goods and Services Tax
GST Refund application filed without debiting Electronic Credit Ledger not lawful: Writ not entertained
Goods and Services Tax
Goods and Services Tax
GST notifications on RCM denying ITC on output security services were constitutionally valid under Articles 14 or 19(1)(g)
Income Tax
Income Tax
Relinquishment of Tenancy Right is Capital Gain – 54 & 54F Relief Allowed
Corporate Law
Corporate Law
Bail rejected as twin condition u/s. 45(1) of PMLA not fulfilled
Income Tax
Income Tax
Multiple Properties Qualify for Section 54 Exemption: Karnataka HC
Goods and Services Tax
Goods and Services Tax
GST not leviable on ocean freight charges hence refund thereon cannot be denied on limitation
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.
