#section 54
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Income Tax
Income Tax
Exemption u/s 54 of Income Tax Act includes more than one residential house
Income Tax
Income Tax
Adjoining residential houses constitutes a single unit for section 54/54F
Income Tax
Income Tax
Section 54 exemption cannot be denied to HUF merely for purchase of property in the name of member
Income Tax
Income Tax
Land appurtenant to building – No rider under section 54 on size of land
Income Tax
Income Tax
Section 54 Capital gain exemption cannot be denied for claim under section 54F & non-filing of revised return
Income Tax
Income Tax
Decoding Sections 54 and 54F of Income-Tax Act, 1961
Income Tax
Income Tax
Section 54: Land value includible in cost of new residential house
Income Tax
Income Tax
Section 54/54F exemption cannot be disallowed merely for closure of capital gain account without NOC of AO
Income Tax
Income Tax
Section 54 Deduction on Multiple Residential Houses allowable if Units are in Same Physical Location
Income Tax
Income Tax
Section 54F deduction eligible against new residential house acquired outside India
Income Tax
Income Tax
Section 54 exemption denial on property purchases in Sons name- AO should follow view of jurisdictional HC
Income Tax
Income Tax
No section 54 deduction on Property purchased in the name of married daughter
Income Tax
Income Tax
Amendment to 6th proviso to section 139(1) applicable w.e.f. AY 2020-21
Income Tax
Income Tax
Section 54- Exemption from Capital Gain arising on Transfer of House
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.
