#section 54
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811 articlesIncome Tax

Income Tax
Hyper-technical view cannot be the basis to assume revisionary jurisdiction
Goods and Services Tax

Goods and Services Tax
Denial of refund for non-submission of supportive documents unjustified as refund application u/s 54(1) done on time
Finance

Finance
How to Save Tax while Buying a House?
Company Law

Company Law
Deduction from Capital Gain on Transfer of Capital Assets other than Residential House Property (Section 54F)
Income Tax

Income Tax
Penalty u/s. 271(1)(c) unsustainable in absence of concealment of income or furnishing inaccurate particulars
Income Tax

Income Tax
No Section 54/54F Exemption for Investments in Wife & Daughter’s Name: ITAT Mumbai
Income Tax

Income Tax
Section 54/54F deduction on purchase of two adjacent & joint flats: ITAT Restores Case
Goods and Services Tax

Goods and Services Tax
Order rejecting GST refund for non-receipt of lease rental passed without considering contention remanded back
Goods and Services Tax

Goods and Services Tax
IGST Refund Approved for Telecommunication Services to FTOs
Goods and Services Tax

Goods and Services Tax
GST refund rejection due to clerical error: HC directs de novo adjudication
Income Tax

Income Tax
Assessee’s Valuation Report cannot be discredited without DVO’s Report
Goods and Services Tax

Goods and Services Tax
Period from March 1, 2020, to February 28, 2022, Excluded for GST Refund Application
Income Tax

Income Tax
‘Agreement to Sell’ Date Property Value Assessed by Stamp Valuation Authority relevant for Section 50C
Goods and Services Tax

Goods and Services Tax
