#section 54
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811 articlesIncome Tax

Income Tax
Capital Gain Tax Exemption on Residential Property: Landmark Judgments – Part A
Goods and Services Tax

Goods and Services Tax
Delay in submission of physical certified copy of order for appeal u/s. 107 under GST condoned
Goods and Services Tax

Goods and Services Tax
Refund for unutilized ITC was not allowed except in specific circumstances u/s 54 of CGST
Goods and Services Tax

Goods and Services Tax
Levy of IGST on ocean freight unconstitutional: Delhi HC
Income Tax

Income Tax
Entertaining claim of deduction otherwise than a revised return not permissible: ITAT Chennai
Income Tax

Income Tax
Fair market value on area allotted under occupancy certificated accepted: ITAT Bangalore
Income Tax

Income Tax
Exemption u/s. 54F admissible in respect of only one residential property: Delhi HC
Goods and Services Tax

Goods and Services Tax
Requirement of separate notification for cross-empowerment u/s. 6(1) of CGST Act referred to division bench
Income Tax

Income Tax
Income Tax Implications on Sale of Property in India
Company Law

Company Law
Units allotted to commercial space buyers not to be excluded from CIRP of Corporate Debtor
Goods and Services Tax

Goods and Services Tax
ITC Denial unjustified as section 31(3)(d) requirement satisfied: Bombay HC
Goods and Services Tax

Goods and Services Tax
Cancellation of GST registration for non-submission of NOC by landowner not justified
Income Tax

Income Tax
No Section 54 Exemption for Plywood Structures: Delhi HC
Goods and Services Tax

Goods and Services Tax
