#section 54
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Interest @9% payable under GST when amount not refunded within 60 days from date of order of First Authority

Understanding Deductions under Section 54, 54F for JDA for Landowners

Bombay HC Clears Tax Path: Section 54 Exemption For Multiple Pre-2014 Properties

PCIT’s Order Against NTT Global Networks; Allows ₹92.32 Lakh Deduction for CSR Donations Under Section 80G

Untraceable Deficiency Memo: Delhi HC Orders GST Refund With Interest

Exemption u/s. 54(1) admissible even when sale proceeds used for purchase of multiple residential house

Exemption Under 54 & 54F In Case of Reconstructed Building: Delhi High Court

Exemption u/s 54F was allowable even though balance payment of consideration for purchase of residential house was made by third-Party

Writ against provisional attachment order u/s. 5(1) of PMLA not entertained due to availability of statutory remedy

Exemption u/s. 54F and 54B cannot be denied solely on ground of non-adherence to strict time limits

Exemption u/s. 54 granted as amount utilized within extended time under TOLA

ED Search at Tamil Nadu State Marketing Corp Not Harassment: Madras HC

Tax Implications on Sale of Jointly Held Properties

Purchase of four shops and one room doesn’t qualify for exemption u/s. 54: ITAT Agra
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.
