#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.

Interest allowable on delayed refunds of GST Input Tax Credit: Telangana HC

Section 54 deduction should be Reckoned from Date of Possession Handover by Builder

House’ Refers to Single Residential Unit for Section 54 Deduction: ITAT Chennai

Key Features of Section 54 & 54F: LTCG Exemption via Residential Property Investment

Section 54 Capital Gain Tax exemption on Residential House Property Transfer

ICAI Reprimands CA for Claiming Section 54F exemption Instead of 54

ITAT Grants Section 54 Deduction for New Residential Property in Wife’s Name

Section 54 does not mandate utilization of sale consideration from original asset

No Section 54 Deduction Without basic Amenities: ITAT Delhi

Customs Act 1962: Telangana HC Rules Cargo Handling Regulations 2009 Ultra Vires

UPVAT: Section 54(1)(2) Penalty Not Imposable for Best Judgement Assessment: Allahabad HC

Change of Opinion Not Allowed, Section 54 Deduction to HUF for Property Purchase in Individual’s Name

Exemption under capital Gain: Section 54, 54B, 54D, 54EC, 54F, 54G & 54GA

Delhi HC Upholds Penalties under Customs Act for Gold Smuggled with mens-rea
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.
