#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.

Bangalore ITAT Quashes Reassessment: ₹20.52-Lakh Income, 3-Year Limit

ITAT Delhi Upholds Rs.8.50 Lakh LTCG Addition on Fresh Section 54 Claim

ITAT Allows Section 54 Deduction Despite Residential Flat Completion Beyond Three Years

ITAT Mumbai Allows Section 54 Exemption Despite Incomplete Construction

ITAT Panaji Allows Section 54 Deduction Despite Delayed Occupancy Certificate

Ahmedabad ITAT: Section 54F Covers Post-Purchase Reconstruction; Cost Includes Renovation

Bombay HC Quashes Reopening Notice as Section 54 Deduction Was Already Examined

Delhi ITAT Quashes Section 263 Revision: PCIT Cannot Substitute His View for AO’s

Section 148 Notice Quashed as AO Revisited Already Examined Section 10AA Claim: Bombay HC

Mumbai ITAT: PCIT Cannot Invoke Section 263 on Issues Already Pending Before CIT(A)

AO Cannot Reject Registered Valuer’s Report Without DVO Valuation: ITAT Delhi

Pune ITAT Remands Capital Gains and Section 54F Dispute for Fresh Verification

ITAT Delhi Allows Section 54 Exemption for Multiple Floors of One Residential House

ITAT Allows Section 54 Exemption & Remands Agricultural Land Capital Gains Issue
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.
