#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.
Company Law
Company Law
Corporate Debtor dissolution u/s 54 of IBC could be sought after complete Liquidation
Goods and Services Tax
Goods and Services Tax
Rule 96(10) of CGST Rules is ultra vires of section 16 of IGST Act: Kerala HC
Income Tax
Income Tax
Exemption u/s. 54F available to joint residential house when two houses constitutes single unit
Income Tax
Income Tax
Penalty u/s. 271D set aside as claim made in an open and bonafide manner: ITAT Bangalore
Income Tax
Income Tax
Signing of Form No. 35A by authorized representative is an irregularity curable u/s. 292B
Income Tax
Income Tax
Denial of Section 54F Deduction Due to Late Registration Date Is Unjustified
Income Tax
Income Tax
Allotment letter given by developer construed as agreement of purchase: ITAT Kolkata
Goods and Services Tax
Goods and Services Tax
Provisional release of goods if assessee demonstrated inclusion of transaction in GSTR-1 Return
Goods and Services Tax
Goods and Services Tax
GST registration restored as required payment done for complying with rule 86B: Delhi HC
Income Tax
Income Tax
Filing of belated return u/s. 139(4) satisfies 1st proviso to section 201(1): ITAT Raipur
Income Tax
Income Tax
Reassessment u/s. 148 based on mere change of opinion impermissible: Gujarat HC
Custom Duty
Custom Duty
Import of old and used worn clothing articles without valid specific license unjustified: CESTAT Kolkata
Income Tax
Income Tax
CIT(A) sent Notices to wrong Email ID: ITAT Remits Appeal for Reassessment
Goods and Services Tax
Goods and Services Tax
Time limit for GST refund to be determined from date of original application and not follow-up application
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.
