#section 54
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Income Tax
Income Tax
Section 54 Capital Gain Exemption on investment in two residential houses proposed
Income Tax
Income Tax
No exemption U/s 54F on failure to deposit unutilized amount of capital gain within time
Income Tax
Income Tax
Exemption u/s 54 cannot be denied for mere non completion of construction of flat by builder within stipulated period
Income Tax
Income Tax
HC allows Deduction U/s. 54 despite Delay in construction
Income Tax
Income Tax
Issues In Allowing Exemption U/S 54 & 54F- Long Term Capital Gain
Income Tax
Income Tax
Section 54F Exemption cannot be denied if assessee invests entire consideration in construction of residential house
Income Tax
Income Tax
Making of a statutory claim U/s. 54/54F cannot be said to be concealment of particulars of income
Income Tax
Income Tax
Date of possession can be taken as Date of Acquisition to claim S. 54 Benefit
Income Tax
Income Tax
Sec 54 requires construction completion within 3 years irrespective of purchase date
Income Tax
Income Tax
For Capital gain date of asset ‘held’ is to be considered and not the date of obtaining absolute legal ownership
Income Tax
Income Tax
S. 54 Cost of land cannot be segregated in computation of cost of new asset
Income Tax
Income Tax
Section 54 / 2(47): Unregistered agreement creates a right in favour of buyer
Income Tax
Income Tax
Section 54- Purchase date is date of possession of flat on which assessee pays final consideration
Income Tax
Income Tax
Section 54: Date of unregistered agreement to sale can be taken as date of Transfer
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.
