#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.

Taxability of Capital Gains Under a Joint Development Agreement

Real Estate Taxation Simplified: Rollover Benefits Post-Budget 2024

Deduction u/s 54F allowed on house purchased in wife’s name: ITAT

Acquisition can not be claimed on basis of unregistered document: NCLAT

Cross-empowerment of state GST officials doesn’t require issuance of separate notification: Kerala HC

Service by subsidiary to parent in independent capacity not ‘intermediary service’: Gujarat HC

Capital Gain Tax After Reinstatement of Indexation Benefit

Construction of new residential house to its existing residence qualifies for deduction u/s. 54F

Supply of solar generating power station is composite supply: Andhra Pradesh HC

Simplified Summary of Landmark Capital Gain Tax Cases: Part B

Capital Gain Tax Exemption on Residential Property: Landmark Judgments – Part A

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

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

Levy of IGST on ocean freight unconstitutional: Delhi 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.
