#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.
Goods and Services Tax
Goods and Services Tax
Passing of order under rule 96(10) of CGST Rules after its omission is invalid
Income Tax
Income Tax
Date of allotment letter to be considered for holding period of property: ITAT Mumbai
Corporate Law
Corporate Law
Liquidation Order Revocation Under Section 33(2) Not Possible Post Asset Transfer to Auction Buyer
Income Tax
Income Tax
Will allotment date of property will be considered over registration date? Analysis of LTCG computation for real estate assets
Corporate Law
Corporate Law
NCLT rejects Private Sale by Liquidator for Lack of Maximization Strategy for Asset Realization
Income Tax
Income Tax
No addition sustains if addition based on which reasons recorded for reopening got deleted
Income Tax
Income Tax
ITAT Indore Deletes Addition for Property Investment, Accepts Loan from Brother & Wife’s Payment as Sources
Goods and Services Tax
Goods and Services Tax
GST Refund admissible if State of Telangana failed to transfer relevant TDS amount pertaining to State of Maharashtra
Goods and Services Tax
Goods and Services Tax
GST Refund claim filed within two years from relevant date cannot be rejected
Income Tax
Income Tax
ITAT Allows Section 54 Exemption for Overseas Property Purchase Before 2014 Amendment
Goods and Services Tax
Goods and Services Tax
Refund on account of inverted duty structure prior to 18.07.2022 duly admissible
Income Tax
Income Tax
Redevelopment Agreement: Allotment of New Flat Cannot Be Taxed Under Section 56(2)(x)
Income Tax
Income Tax
Section 54 Deduction Allowed if Construction Begins Within 3 Years: ITAT Bangalore
Goods and Services Tax
Goods and Services Tax
Statutory Pre-Deposit Refund Cannot Be Denied as Time-Barred: Jharkhand HC
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.
