#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.

SEZ Policy Promise Protects Pre-Ordinance Lease from Stamp Duty: Gujarat HC

Section 54 Shortfall Not Taxable in Original Year: Mumbai ITAT Deletes Penalty

ITAT Restores ₹16.19-Lakh Section 54 Disallowance for Verification

Agricultural Land Distance from City Limits Decides Section 2(14) Exemption

ITAT Chennai Partly Allows Appeals on Cash Deposits, Agricultural Income and Interest

Section 54 Exemption Denied Where New House Bought Solely in Wife’s Name: P&H HC

ITAT Allows Section 54F Deduction for Two Flats in Same Building

ITAT Mumbai Restores Deceased Assessee’s Reassessment Appeal for Jurisdictional Adjudication

Hyderabad ITAT Upholds Capital Gain Disallowances, Remands Business Income Error

ITAT Mumbai Allows Section 54F Exemption on House Purchased from Husband

Non-Refundable GST Credit Can Be Claimed as Business Loss: Mumbai ITAT

ITAT Mumbai Allows Section 54 Exemption on Allotment Letter and Payment Proof

Bangalore ITAT Restores ₹34.10 Lakh Section 54 Claim, Rejects CIT(A) Non-Prosecution Dismissal

Mumbai ITAT Allows Sections 54 & 54F Exemptions for Two Amalgamated Flats
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.
