#section 54
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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
Refund of IGST paid on exported goods being zero-rated supplies admissible as excess drawback repaid
Goods and Services Tax
Goods and Services Tax
CGST Act: Limitation Doesn’t Apply to Unauthorized Tax Collection
Income Tax
Income Tax
Flat Holding Period for Section 54F Deduction reckoned from allotment letter date
Income Tax
Income Tax
Consider Agreement Date for Capital Gains and Section 54/54F Exemption: SC
Income Tax
Income Tax
Amendment to section 54F restricting investment in property to India is not retrospective
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.
