#section 54
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Refund for Period Before 13.07.2022 Unaffected by Notification No. 9/2022-Central Tax: Gujarat HC

Refund of unutilized credit due to zero-rated supply includes compensation cess

ITAT denies Section 54 exemption for delay in investment in new residential property

Big Land, Small House, Big Exemption: Section 54/54F Exemptions

GST Refund Application U/S 54 Beyond Relevant Date Liable for Rejection

Supply of Holographic Stickers Not Taxable supply: Madras HC Allows GST Refund

GST Refund Limitation on Salary Forfeiture Starts from clarifying Circular Date: Gujarat HC

ITAT Bangalore Remands Section 54 Exemption Case for Review

HC directs Refund of Ocean Freight Tax to Petitioner for refund to Consumers

ITAT Directs Reassessment in ₹1.8 Crore Capital Gains & Section 54 exemption denial Case

No Transfer Under Section 2(47) for Immovable Property Contract Without Consideration

Sections 54 & 54F Apply to One Residential House Unless Adjacent Units Form a Single Unit

Capital gain tax set aside as land not situated within municipal limits: ITAT Jodhpur

No Appeal U/s. 61 of IBC maintainable post Corporate Debtor dissolution: NCLAT Delhi
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.
