#section 54
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Section 54 Exemption cannot be denied Without Hearing on Property Purchases in Son’s Name

Reimbursement of GST on differential amount of price variation of steel allowed

How to save Capital gain tax on sale of Residential House under Section 54

Provisions of section 56 of CGST Act mandates payment of interest in case of delayed refund

Exemption u/s 54 duly available as construction of residential house completed within 3 years

ITAT Chennai Allows Appeals for Re-adjudication of Capital Gains & Deductions

ITAT Chennai Upholds Section 54/54F Capital Gain Deduction despite Delayed Possession

Disallowance of Section 54F Deduction for Assessee with Multiple Residential Houses
![Capital Gains Exemptions [Section 10(37), 54, 54B, 54D]](https://taxguru.in/wp-content/uploads/2026/07/Income-Tax-1.jpg)
Capital Gains Exemptions [Section 10(37), 54, 54B, 54D]

Dissolution Order sustained on failure of promoters to project resolution plan within time

Capital Gain Tax Exemption on New Home Purchase in Relative’s Name

Joint ownership cannot stand in way of claiming exemption u/s 54F

Order passed in violation of principles of natural justice is unsustainable

Capital Gain Deduction u/s 54 and 54F simultaneously for a Single Residential House 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.
