#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.
Income Tax
Income Tax
Time Limit to Acquire New House for Section 54 Capital Gains Tax Exemption
Goods and Services Tax
Goods and Services Tax
Refund of ITC reversal permissible, once supplier pays GST on invoice: Delhi HC
Income Tax
Income Tax
Jurisdiction assumed by AO at Mumbai invalid as assessee resided and carried profession at Bangalore: ITAT Mumbai
Income Tax
Income Tax
Denial of exemption u/s. 54 due to mistake committed by developer unjustified: ITAT Mumbai
Goods and Services Tax
Goods and Services Tax
Transitional credit u/s. 140 admissible on unutilized ITC availed on purchase tax: Madras HC
Goods and Services Tax
Goods and Services Tax
GST Refund admissible on receiving export proceeds via authorized dealers like Paypal: Madras HC
Goods and Services Tax
Goods and Services Tax
Calcutta HC Directs Assessee to Apply for Refund of Alleged Forced GST Recovery
Goods and Services Tax
Goods and Services Tax
IGST Refund Interest Cannot Be Denied even if interest not claimed: Delhi HC
Goods and Services Tax
Goods and Services Tax
GST Refund Eligibility for PayPal Payments: HC Verdict
Goods and Services Tax
Goods and Services Tax
Procedural deficiencies in filing appeals cannot invalidate claims filed within limitation
Goods and Services Tax
Goods and Services Tax
GST Refund allowed for inverted duty structure despite same inward & outward supplies
Custom Duty
Custom Duty
Declared values can be rejected on solid evidence & not on arbitrary comparisons or databases
Goods and Services Tax
Goods and Services Tax
Delhi HC Directs Consideration of ITC Refund in Light of CBIC Circular
Corporate Law
Corporate Law
Provisions of IBC overrides provisions of State enacted law: NCLT Hyderabad
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.
