#section 54
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Income Tax
Income Tax
Section 54F exemption cannot be denied for late execution of registered deed
Income Tax
Income Tax
Penalty cannot be levied for mere disallowance of claim of deduction u/s 54
Income Tax
Income Tax
Section 54F exemption if Sale Proceed not invested in Specified Govt Scheme but Property purchased within Three Years
Income Tax
Income Tax
Booking of bare shell of flat was construction of house property and not purchase U/s. 54
Income Tax
Income Tax
Ownership by registered deed not mandatory to claim section 54/54F exemption
Income Tax
Income Tax
Section 54 exemption on Construction over leasehold land
Income Tax
Income Tax
Sec 54F date of agreement to sell can be considered as date of transfer
Income Tax
Income Tax
Section 54 Exemption cannot be denied for fault of developer
Income Tax
Income Tax
Section 54/54F: New residential house need not be purchased by assessee in his own name
Income Tax
Income Tax
For Section 54 exemption compute holding period from asset acquisition date
Income Tax
Income Tax
Allotment of flats as sales value amounts to investment in new residential house
Income Tax
Income Tax
No Deduction u/s 54B /54F if sale deed was unregistered and payment was in cash
Income Tax
Income Tax
HUF cannot be denied Section 54F exemption for Purchasing Multiple residential units
Income Tax
Income Tax
Extinguishment of rights in capital asset is transfer of capital asset
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.
