#section 54
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Income Tax
Income Tax
Exemption u/s. 54 unjustified as benefit claimed on different document and later transaction completed differently
Income Tax
Income Tax
Execution of agreement when possession of asset is handed over is transfer as per Section 2(47)
Income Tax
Income Tax
Additional disallowance without converting limited scrutiny to complete scrutiny unsustainable
Goods and Services Tax
Goods and Services Tax
Satellite derived 3D model services – OIDAR or Export of Services?
Income Tax
Income Tax
Email Notice Non-Compliance due to Online Service Knowledge Gap: ITAT Directs Re-adjudication
Income Tax
Income Tax
ITAT allows Section 54 Deduction Not Claimed in Original or Revised Return
Goods and Services Tax
Goods and Services Tax
Advisory services to overseas group companies qualifies as export services
Income Tax
Income Tax
How to Save Income Tax on Sale of Residential House: Section 54 Guide
Custom Duty
Custom Duty
Snow goggles are classifiable under residual CTH 90049090
Service Tax
Service Tax
Site formation activity before sell of land is taxable under ‘Site formation and clearance service’
Income Tax
Income Tax
ITAT Directs AO to Examine Section 54 Exemption Eligibility in year in which capital gain is taxable
Goods and Services Tax
Goods and Services Tax
Technical objections should not obstruct substantive justice under GST laws
Income Tax
Income Tax
Advance forfeited without transfer of capital assets is taxable as ‘Income from Other Sources’
Income Tax
Income Tax
Capital Gain Tax Exemption – Construction of Property
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.
